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Objects, perspective and Implications of The Constitution (One Hundred and Fifteenth Amendment) Bill, 2013- A critical Evaluation

Objects, perspective and Implications of The Constitution (One Hundred and Fifteenth Amendment) Bill, 2013- A critical Evaluation

Working paper no: WP.1/2014
Authors: Dr.

Fourth state finance commission report of kerala: Some new directions

Fourth state finance commission report of kerala: Some new directions

Working paper no: WP.1/2013
Authors: Dr.Narayana D

Incentivising Resource Mobilization by LSGs: Approach of State Finance Commissions & Its Implications

Incentivising Resource Mobilization by LSGs: Approach of State Finance Commissions & Its Implications

Working paper no: 2011-12
Authors: Dr. Jose Sebastian & Smt.

Constitution amendment bill on GST: Implications and alternatives

Constitution amendment bill on GST: Implications and alternatives

Authors: Dr.KGopakumar

Revenue and Equity Implications of Goods and Services Tax: A Preliminary Analysis

Revenue and Equity Implications of Goods and Services Tax: A Preliminary Analysis

Working paper no: WP.8/2011-12
Authors: Dr. Jose Sebastian &
     

Towards GST – Issues and concerns at the sub-national level

Towards GST – Issues and concerns at the sub-national level

Working paper no: WP.8/2011-1
Authors: Dr. Jose Sebastian & Smt. AnithaKumary. L

Life time social protection with pensions and health care for all unorganized sector workers under the umbrella of welfare fund board of Kerala (Policy brief)

Life time social protection with pensions and health care for all unorganized sector workers under the umbrella of welfare fund board of Kerala (Policy brief)

Working paper no: 2010<

Accounts based scrutiny an audit under VAT system- 3 case studies for the state government commercial taxes department

Accounts based scrutiny an audit under VAT system- 3 case studies for the state government commercial taxes department

Working paper no: WP.7/2010-5
Authors: Dr. N Ramali

Additional devolution by state to local bodies in the context of GST regime

Additional devolution by state to local bodies in the context of GST regime

Working paper no: WP.6/2010-4
Authors: Dr. N Ramalingam,
        &n

Tax administration and compliance environment of local bodies

Tax administration and compliance environment of local bodies

Working paper no: WP.5/2010-3
Authors: Dr. Jose Sebastian &
          &n

Thirteenth finance commission and tax devolution

Thirteenth finance commission and tax devolution

Working paper no: WP.4/2010-2
Authors: Shyama Nair R

Debt financing for infrastructure development by local self governments

Debt financing for infrastructure development by local self governments

Working paper no: WP.3/2010-1 (2)
Authors: Dr. C S Venkiteswaran, Dr. N Ramalingam

Revenue performance of states before and after the introduction of VAT: A comparative analysis

Revenue performance of states before and after the introduction of VAT: A comparative analysis

Working paper no: WP.2/2009-2
Authors: Smt. AnithaKumari

Own non tax revenue of kerala: A financial analysis for the period 2002-03 2007-08

Own non tax revenue of kerala: A financial analysis for the period 2002-03 2007-08

Working paper no: WP.1/2009-1
Authors: Dr. N Ramalingam
      &nb

Estimation of revenue neutral rate of GST for government of kerala

Estimation of revenue neutral rate of GST for government of kerala

Working paper no: 2009
Authors: Smt. Shyama Nair R

Selection of tax payers for recognizing tax compliance performance

Selection of tax payers for recognizing tax compliance performance

Working paper no: 2/2009
Authors: Dr. Jose Sebastian

Fiscal counseling for recession proofing VAT revenue: A note

Fiscal counseling for recession proofing VAT revenue: A note

Working paper no: 1/2009
Authors: Dr. Jose Sebastian

From VAT to GST: Some transitional issues. (Policy brief)

From VAT to GST: Some transitional issues. (Policy brief)

Working paper no: 2008
Authors: Dr. N Ramalingam

Time series data on states own tax revenue, states own non-tax revenue, states non tax revenue etc. (Policy brief)

Time series data on states own tax revenue, states own non-tax revenue, states non tax revenue etc. (Policy brief)

Working paper no: 2/2008
Authors: Smt. AnithaKumary LRead More....-->

Time series data: NSDP sales tax collection cost of tax collection (Policy brief)

Time series data: NSDP sales tax collection cost of tax collection (Policy brief)

Working paper no: 1/2008

Authors: Smt. AnithaKumary L

Implication of recent inflation on the tax potential of individual commodities (Policy brief)

Implication of recent inflation on the tax potential of individual commodities (Policy brief)

Authors: Dr. Jose Sebastian,
              Smt

Estimation of tax potential change by monitoring retail prices: A method applied to selected commodity groups

Estimation of tax potential change by monitoring retail prices: A method applied to selected commodity groups

Working paper no: 1/2008

Authors:  Dr. Jose Sebastia

Goods and service tax 2010 vyavasayakeralam, Directorate of industries & commerce, Government of kerala

Goods and service tax 2010 vyavasayakeralam, Directorate of industries & commerce, Government of kerala

Working paper no: 2007

Authors:  Dr. N Ramalingam

Chartered accountants audit statement for the state value added tax: A model format for the empowered committee of state finance ministers

Chartered accountants audit statement for the state value added tax: A model format for the empowered committee of state finance ministers

Working paper no: 1/2007

Authors:

Liability management in government: Some issues and suggestions

Liability management in government:
Some issues and suggestions

Working paper no: 3/2004

Authors:  Dr. N Ramalingam

 

Sales tax performance in the post liberalisation period

Sales tax performance in the post liberalisation period

Working paper no: 2/2004 (2)

Authors: Smt. AnithaKumary L
            &nbs

Administrative leadership at commercial taxes department of government of kerala

Administrative leadership at commercial taxes department of government of kerala

Working paper no: 1/2004

Authors:  Dr. N. Ramalingam
     

Taxing of services at the state level: A study , submitted to the vice chairman, state planning board government of kerala

Taxing of services at the state level: A study , submitted to the vice chairman, state planning board government of kerala

Working paper no: 2003

Authors:  Dr. N

Suggestions relating to commercial taxes department submitted to 12th finance commission

Suggestions relating to commercial taxes department submitted to 12th finance commission

Working paper no: 2003

Authors:  Smt. AnithaKumary L
   

Value added tax revenue from sugar, tobacco and textiles for 2003-04

Value added tax revenue from sugar, tobacco and textiles for 2003-04

Working paper no: 2003

Authors:  Dr. Jose Sebastian,
         

Smart card based automation of commercial taxes department

Smart card based automation of commercial taxes department

Working paper no: 3/2003

Authors:  Dr. Thomas Joseph

Value added taxation for the subsidized commodities: a study on the tax compliance procedures of `supply-co’

Value added taxation for the subsidized commodities: a study on the tax compliance procedures of `supply-co’

Working paper no: 2/2003

Authors:  Dr. N. Ramal

Vat accounting solution: A software support for vat regime

Vat accounting solution: A software support for vat regime

Working paper no: 1/2003

Authors:  Dr. Thomas Joseph

Commercial taxes department of government of Kerala: Towards a computer based information system

Commercial taxes department of government of Kerala: Towards a computer based information system

Working paper no: 2/2002

Authors:  Dr. N. Ramalingam

Responsiveness of sales tax to net state domestic product (N S D P)

Responsiveness of sales tax to net state domestic product (N S D P)

Working paper no: 1/2002

Authors: Smt. L AnithaKumary
          &nb

Revenue impact of introduction of VAT in Kerala: A preliminary exercise

Revenue impact of introduction of VAT in Kerala: A preliminary exercise

Working paper no: 12/2001

Authors: Smt. AnithaKumary L
         

Spot registration: a scheme towards broadening of tax base

Spot registration: a scheme towards broadening of tax base

Working paper no: 11/2001

Authors: Dr. Thomas Joseph

Widening of turnover tax base: A short term additional resource mobilization in the context of fiscal crisis of Kerala

Widening of turnover tax base: A short term additional resource mobilization in the context of fiscal crisis of Kerala

Working paper no: 10/2001

Authors: Sri. K. Gopak

Review of entries in schedule iii (exempted commodities) transition to VAT regime & through amendment of KGST Act, 1963.

Review of entries in schedule iii (exempted commodities) transition to VAT regime & through amendment of KGST Act, 1963.

Working paper no: 9/2001 (4)
Author: Dr.Ramalingam,
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Transition to VAT regime & additional resource mobilisation through amendment of KGST Act,1963

Transition to VAT regime & additional resource mobilisation through amendment of KGST Act,1963

Working paper no: 8/2001
Author: Dr.Ramalingam
       

Schedules under KGST Act, 1963 vis-a-vis uniform commodity nomenclature, classification & coding [UCNCC] for the use of computerization of CTD

Schedules under KGST Act, 1963 vis-a-vis uniform commodity nomenclature, classification & coding [UCNCC] for the use of computerization of CTD

Working paper no: 7/2001
Author:

Re-engineering of commercial taxes department under VAT context

Re-engineering of commercial taxes department under VAT context

Working paper no: 6/2001
Author: Dr.Ramalingam
             Dr. Thomas Jos

State level taxation of services in the vat context – A proposal

State level taxation of services in the vat context – A proposal

Working paper no: 5/2001
Author: Sri. JohnmathaiDr. N. RamalingamDr.Venkiteswaran

Value added taxation [VAT] on maximum retail price [MRP] making vat context

Value added taxation [VAT] on maximum retail price [MRP] making vat context

Working paper no: 4/2001
Author: Dr.N. Ramalingam
             

Uniform commodity nomenclature, classification & coding (UCNCC); Structure, procedure, rules &operationalisation

Uniform commodity nomenclature, classification & coding (UCNCC); Structure, procedure, rules &operationalisation

Working paper no: 3/2001
Author: Sri. K Gopakumar
&n

Eleventh finance commission and tax devolution an analysis

Eleventh finance commission and tax devolution an analysis

Working paper no: 2/2001
Author: Smt. Anithakumary L
Shyama. R. Nair

Uniform commodity nomenclature, classification & coding for inter-state and intra-state taxation in India

Uniform commodity nomenclature, classification & coding for inter-state and intra-state taxation in India

Working paper no: 1/2001
Author: Sri. K. Gopakumar
   

Identification of commodities for indexing and a common commodity code for south Indian states

Identification of commodities for indexing and a common commodity code for south Indian states

Author: Sri. V MurukeshKumar

Judicial independence of quasi-judicial forums

Judicial independence of quasi-judicial forums

Working paper no: 1/2000
Author: Dr. Jose Sebastian

Scope and ambit of audited accounts under section 27A of the KGST Act effective procedures

Scope and ambit of audited accounts under section 27A of the KGST Act effective procedures

Working paper no: 10/99
Author: Sri. V MurukeshKumar
        &

Tax relief scheme under the KGST Act, 1963

Tax relief scheme under the KGST Act, 1963

Working paper no: 9/99
Author: Sri. K. Gopakumar
            Dr N Ramalingam&
  &nbs

Information system for tax administration: re-structuring of statutory forms

Information system for tax administration: re-structuring of statutory forms

Working paper no: 8/99
Author: Dr.N. Ramalingam&
            &

Additional resource mobilisation through rationalization of subsidies

Additional resource mobilisation through rationalization of subsidies

Working paper no: 7/99
Author: Dr. Jose Sebastian
            Sri. K. Gop

Tax on works contract: Need for effective procedures (Including new scheme of assessment of defaulting contractors)

Tax on works contract: Need for effective procedures (Including new scheme of assessment of defaulting contractors)

Working paper no: 6/99
Author: Dr. Thomas Joseph Thoomkuzhy

The Kerala general sales tax act, 1963 – introduction of certain new provisions

The Kerala general sales tax act, 1963 – introduction of certain new provisions

Working paper no: 5/99
Author: Sri. M.L. Paul

Non-tax revenue of states–a comparative analysis with special reference to Kerala

Non-tax revenue of states–a comparative analysis with special reference to Kerala

Working paper no: 4/99
Author: Smt. AnithaKumary L.
         

Entry tax on textiles and tobacco

Entry tax on textiles and tobacco

Working paper no: 3/99
Author: Sri. K. Gopakumar&
             Smt. Jenny Thekkekara

Working of sales tax incentives in kerala

Working paper no: 2/99
Author: Smt. AnithaKumary L
 

Introduction of advance ruling in sales tax

Introduction of advance ruling in sales tax

Working paper no: 1/99
Author: Dr. N. Ramalingam&
             Dr.Venkiteswaran

Analysis of public debt of kerala

Analysis of public debt of kerala

Working paper no: 11/98
Author: Dr. R.P. Nair

Impact of changes in central excise on kerala’s sales tax revenue

Impact of changes in central excise on kerala’s sales tax revenue

Working paper no: 10/98
Author: Smt. AnithaKumary. L. Dr. Jose Sebastian

Analysis of commodity-wise sales tax revenue data: Some preliminary results

Analysis of commodity-wise sales tax revenue data: Some preliminary results

Working paper no: 9/98
Author: Dr. R. P. Nair
             Smt

Refixing sales tax rates to compensate for the erosion of purchasing power due to inflation

Refixing sales tax rates to compensate for the erosion of purchasing power due to inflation

Working paper no: 8/98
Author: Smt. AnithaKumary L
        &n

Simplified assessment for small scale dealers

Simplified assessment for small scale dealers

Working paper no: 7/98
Author: Sri. S. Radhakrishnan
              Dr. Thomas Joseph Read More....-->

Charging provision under the KGST Act, 1963 proposals for simplification

Charging provision under the KGST Act, 1963 proposals for simplification

Working paper no: 6/98
Author: Sri. S. Radhakrishnan
             

Revenue from toddy in Kerala: A study

Revenue from toddy in Kerala: A study

Working paper no: 5/98
Author: Dr. N. Ramalingam
             Sri. M.L.Paul
    &nb

Formation of sales tax settlement commission in Kerala

Formation of sales tax settlement commission in Kerala

Working paper no: 4/98
Author: Sri. S. Radhakrishnan
             Dr. Thomas Joseph

Slump in rubber price: A preliminary analysis

Slump in rubber price: A preliminary analysis

Working paper no: 3/98
Author: Smt. AnithaKumary L
             Smt. Shyama. R. Nair

Towards an MRP based sales tax system principles and legal issues

Towards an MRP based sales tax system principles and legal issues

Working paper no: 2/98
Author: Dr.N. Ramalingam
             Dr.Venkites

Rationalization of expenditure in public sector undertakings and autonomous institutions

Rationalization of expenditure in public sector undertakings and autonomous institutions

Working paper no: 1/98
Author: Dr. N. Ramalingam & Dr. Jose Sebastian

Rate wise table of the KGST act, 1963 with schedule rate, effective tax rate

Rate wise table of the KGST act, 1963 with schedule rate, effective tax rate

Working paper no: 1/97
Author: Sri. M.L.Paul
 

An introduction to floor rate system and harmonization of sales tax rate structure in Kerala

An introduction to floor rate system and harmonization of sales tax rate structure in Kerala .

Working paper no. 1/97
Author: V. Murukesh Kumar

 

Legal disputes relating to commodity classification for sales taxation

Legal disputes relating to commodity classification for sales taxation

Working paper no. 3/95
Author: Dr. Jose Sebastian