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Title: Effective Corporate Tax Rates and Role of Accelerated Depreciation Allowance in India
Other Titles: ANWESHAN, Vol. 3, No. 1, March 2015, p 112 - 129
Authors: Ghosh, Gangotree
Dhar, Samirendra Nath
Keywords: Effective Tax Rates
Statutory Tax Rates
Tax Revenue
Depreciation Allowance
Issue Date: Mar-2015
Publisher: University of North Bengal
Abstract: Wide gaps between Statutory Tax Rates and Effective Tax Rates of companies in India have been observed for more than a decade and the tax base has been eroded through a steadily escalating range of exemptions. The study observes that due to these gaps there has been a substantial loss of tax revenue for the government from corporate taxes. The study examines various variables which influence Effective Tax Rates and bring to focus the role of accelerated depreciation allowance in reducing tax liabilities. Perceptions of corporate tax mangers various aspects of depreciation allowance for tax planning have also been explored in this context.
ISSN: 0976-3570
Appears in Collections:Vol. 3 No. 1 (March 2015)

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