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dc.contributor.authorGhosh, Gangotree-
dc.contributor.authorDhar, Samirendra Nath-
dc.description.abstractWide 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.en_US
dc.publisherUniversity of North Bengalen_US
dc.subjectEffective Tax Ratesen_US
dc.subjectStatutory Tax Ratesen_US
dc.subjectTax Revenueen_US
dc.subjectDepreciation Allowanceen_US
dc.titleEffective Corporate Tax Rates and Role of Accelerated Depreciation Allowance in Indiaen_US
dc.title.alternativeANWESHAN, Vol. 3, No. 1, March 2015, p 112 - 129en_US
Appears in Collections:Vol. 3 No. 1 (March 2015)

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