Public Finance (Twenty Ninth Edition)

A Textbook Of Accounting For Management by Dr S N Maheshwari, CA Sharad K Maheshwari & Dr Suneel K Maheshwari

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Book Summary:

The book Public Finance continues its stride of presenting the latest information on Indian Budget. Over two generations now it has virtually become an encyclopedia on all financial matters of the Government of India, serving as a textbook for students, teachers and the general public and a reference volume for researchers and others. It is equally useful for competitive examinations conducted by various professional and employment-providing bodies. It covers the UGC syllabus and the syllabi of many Indian universities for honours, postgraduate and professional courses.

The discussion in the book grows with a logical and systematic approach. Thus, it is divided into two parts.

Part I provides an analytical and comprehensive discussion of both the basics and frontiers of the theory of public finance.

Part II covers the set-up, issues and working of Indian fiscal field mounted upon the theoretical underpinnings and international practices and experience. The illustrations are drawn mainly from the Indian scene, with a cross reference to international experience.

The book uses all the modern-day tools of pedagogy, like Learning Objectives, Key Terms, Summary, Review Questions and Exercises.

Audience of the Book :

This book Useful for MBA, MCom, Management students.

Table Contents :

Part-I

1. Theory of Public Finance

2. Economic Activities and the State

3. Meaning and Scope of Public Finance

4. Principle of Maximum Advantage

5. Public Revenue—General Considerations

6. Division of Tax Burden-I

7. Division of Tax Burden-II

8. Incidence of Taxes

9. Classification and Choice of Taxes

10. Effect of Taxation

11. Public Debt

12. Public Expenditure-General Considerations

13. Effects of Public Expenditure

14. Public Budget

15. Balanced Budget and Fiscal Policy

16. Federal Finance

17. Public Undertakings

Part-II

1. Indian Public Finance

2. Indian Federal Finance-I

3. Indian Federal Finance-II

4. Public Debt in India

5. Government of India Finances

6. The Indian Tax System

7. Railway Finances

8. Public Sector Undertakings in India

9. State Finances

10. Agricultural Taxation in India

11. Local Finance

12. Comments on Recent Central Government Budgets (2014-15 to 2018-19)