This book is Useful for Engineering Students.
1. EVOLUTION OF PUBLIC FINANCE
2. MAJOR FISCAL FUNCTIONS
3. THE CONCEPT OF PUBLIC GOODS
PART II: PUBLIC EXPENDITURE
4. GROWTH OF PUBLIC EXPENDITURE
5. PATTERN OF PUBLIC EXPENDITURE
6. PRINCIPLES OF PUBLIC EXPENDITURE
7. EVALUATION OF PUBLIC EXPENDITURE: COST-BENEFIT ANALYSIS
PART III: TAXATION
8. STRUCTURE OF TAXATION: GENERAL CONSIDERATIONS
9. PRINCIPLES OF TAXATION
10. PROPORTIONAL AND PROGRESSIVE TAXATION
11. REQUIREMENTS OF A GOOD TAX SYSTEM AND OPTIMAL TAXATION
12. TAXABLE CAPACITY
13. SHIFTING AND INCIDENCE OF TAXATION.
14. INCIDENCE OF TAXES — SOME INDIVIDUAL CASES
15. ECONOMIC EFFECTS OF TAXATION
16. TAXATION OF THE AGRICULTURAL SECTOR
17. TAXES ON INCOME
18. TAXATION OF WEALTH
19. EXPENDITURE TAX
20. COMMODITY TAXES
21. TAX ADMINISTRATION IN DEVELOPING COUNTRIES
PART IV: PUBLIC BORROWING AND OTHER SOURCES OF REVENUE
22. PUBLIC BORROWING — GENERAL CONSIDERATION
23. THE BURDEN OF PUBLIC DEBT
24. THE MANAGEMENT OF PUBLIC DEBT
25. SOCIAL SECURITY CONTRIBUTIONS
26. NON-TAX REVENUE
PART V: FISCAL POLICY
27. THEORY OF FISCAL POLICY
28. FISCAL POLICY FOR STABILITY
29. FISCAL POLICY AND ECONOMIC DEVELOPMENT
PART VI GOVERNMENT BUDGETING
30. THEORY OF GOVERNMENT BUDGETING
31. BUDGET CLASSIFICATION
PART VII: PUBLIC SECTOR UNDERTAKINGS
32. PUBLIC ENTERPRISES: FORMS, FINANCING AND PRICING POLICY
PART VIII FISCAL FEDERALISM
33. THEORY OF FISCAL FEDERALISM
34. INDIAN FISCAL FEDERALISM
35. FINANCE COMMISSIONS AT WORK
36. LOCAL FINANCE
37. WAR FINANCE
38. CENTRAL AND STATE FINANCES : REVENUE (TAX AND NON-TAX) 528 AND EXPENDITURE
39. ENQUIRY COMMITTEE REPORTS ON INDIAN TAXATION
40. INDIA’S PUBLIC DEBT
41. INDIAN FISCAL POLICY IN THE POST-REFORM PERIOD
42. SOME IMPORTANT INDIAN TAXES
43. CENTRAL BUDGET 2012-13
44. RECOMMENDATIONS OF THE TENTH, ELEVENTH, TWELFTH AND THIRTEENTH FINANCE COMMISSIONS
45. REPORT OF THE TASK FORCES ON DIRECT AND INDIRECT TAXES
46. FISCAL RESPONSIBILITY LEGISLATION
47. PENSION REFORMS
APPENDIX
INDEX