phd thesis on taxation in india

• Public Economics

Green Taxation: Its Impact and Necessity in India

8 Pages Posted: 23 Jun 2020

University of Toronto - Faculty of Law; O. P. Jindal Global University, Jindal Global Law School

Date Written: May 29, 2020

Sustainable Development is a relatively new and constantly evolving concept in today’s modern world. With the rise in people’s awareness about the severely negative impacts of environmental pollution and subsequent climate change, federal governments all across the world seem to have woken up to fight for this cause. Off late there has been a rising interest for enacting governance policies of sustainable development in order to mitigate environmental degradation and the ever-rising rates of pollution. These policies are being adopted in order to strictly regulate environmental laws and apply the same to industries that discharge pollutants or produce goods that are not environment friendly. In order to compliment this, countries all over the world are trying to bring a Green Revolution in their Taxation Regime for strict control over such environmental hazards with a view to discourage industries and businesses from being involved in activities that may pose a serious threat to the environment.

Keywords: Green Tax; Environmental Law; India; Environmental Tax

Suggested Citation: Suggested Citation

Arjun Pal (Contact Author)

University of toronto - faculty of law ( email ).

105 St George Street Toronto, Ontario M5S 3G8 Canada +91-8816816735 (Phone)

O. P. Jindal Global University, Jindal Global Law School ( email )

Sonipat Narela Road, Near Jagdishpur Village Delhi NCR Sonipat, DE Delhi NCR 131001 India

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50+ Focused Taxation Research Topics For Your Dissertation

Published by Ellie Cross at December 29th, 2022 , Revised On May 2, 2024

A thorough understanding of taxation involves drawing from multiple sources to understand its goals, strategies, techniques, standards, applications, and many types. Tax dissertations require extensive research across a variety of areas and sources to reach a conclusive result. It is important to understand and present tax dissertation themes well since they deal with technical matters.

Choosing the right topic in the area of taxation can assist students in understanding how much insight and knowledge they can contribute and the tools they will need to authenticate their study. 

If you are not sure what to write about, here are a few top taxation dissertation topics to inspire you .

The Most Pertinent Taxation Topics & Ideas

• The effects of tax evasion and avoidance on and the supporting data
• How does budgeting affect the management of tertiary institutions?
• How does intellectual capital affect the development and growth of huge companies, using Microsoft and Apple as examples?
• The importance and function of audit committees in South Africa and China: similarities and disparities
• How taxation can aid in closing the fiscal gap in the UK economy’s budget
• A UK study comparing modern taxation and the zakat system
• Is it appropriate to hold the UK government accountable for subpar services even after paying taxes?
• Taxation’s effects on both large and small businesses
• The impact of foreign currencies on the nation’s economy and labour market and their detrimental effects on the country’s tax burden
• A paper explaining the importance of accounting in the tax department
• To contribute to the crucial growth of the nation, do a thorough study on enhancing tax benefits among American residents
• A thorough comparison of current taxes and the Islamic zakat system is presented. Which one is more beneficial and effective for reducing poverty?
• According to the most recent academic study on tax law, what essential improvements are needed to implement tax laws in the UK?
• A thorough investigation of Australian tax department employees’ active role in assisting residents of all Commonwealth states to pay their taxes on time.
• Why establishing a taxation system is essential for a country’s growth
• What is the tax system’s greatest benefit to the poor?
• Is it legitimate to lower the income tax so that more people begin paying it?
• What is the most significant investment made using tax revenue by the government?
• Is it feasible for the government to create diverse social welfare policies without having the people pay the appropriate taxes?
• How tax avoidance by people leads to an imbalance in the government budget
• What should deter people from trying to avoid paying taxes on time?
• Workers of the tax department’s role in facilitating tax evasion through corruption
• Investigate the changes that should be made to the current taxation system. A case study based on the most recent UK tax studies
• Examine the variables that affect the amount of income tax UK people are required to pay
• An analysis of the effects of intellectual capital on the expansion and development of large businesses and multinationals. An Apple case study
• A comparison of the administration and policy of taxes in industrialised and emerging economies
• A detailed examination of the background and purposes of international tax treaties. How successful were they?
• An examination of the effects of taxation on small and medium-sized enterprises compared to giant corporations
• An examination of the effects of tax avoidance and evasion. An analysis of the worldwide Panama crisis and how tax fraud was carried out through offshore firms
• A critical analysis of how the administration of higher institutions is impacted by small business budgeting
• Recognising the importance of foreign currency in a nation’s economy. How can foreign exchange and remittances help a nation’s finances?
• An exploration of the best ways tax professionals may persuade customers to pay their taxes on time
• An investigation of the potential impact of tax and accounting education on the achievement of the nation’s leaders
• How the state might expand its revenue base by focusing on new taxing areas. Gaining knowledge of the digital content creation and freelance industries
• An evaluation of the negative impacts of income tax reduction. Will it prompt more people to begin paying taxes?
• A critical examination of the state’s use of tax revenue for human rights spending. A UK case study
• A review of the impact of income tax on new and small enterprises. Weighing the benefits and drawbacks
• A comprehensive study of managing costs so that money may flow into the national budget without interruption. A study of Norway as an example
• An overview of how effective taxes may contribute to a nation’s development of a welfare state. A study of Denmark as an example
• What are the existing problems that prevent the government systems from using the tax money they receive effectively and completely?
• What are people’s opinions of those who frequently avoid paying taxes?
• Explain the part tax officials play in facilitating tax fraud by accepting small bribes
• How do taxes finance the growth and financial assistance of the underprivileged in the UK?
• Is it appropriate to criticise the government for not providing adequate services when people and businesses fail to pay their taxes?
• A comprehensive comparison of current taxes and the Islamic zakat system is presented. Which one is more beneficial and effective for reducing poverty?
• A critical evaluation of the regulatory organisations was conducted to determine the tax percentage on different income groups in the UK.
• An investigation into tax evasion: How do wealthy, influential people influence the entire system?
• To contribute to the crucial growth of the nation, conduct a thorough investigation of enhancing tax benefits among British nationals.
• An assessment of the available research on the most effective ways to manage and maintain an uninterrupted flow of funds for a better economy.
• The effect and limitations of bilateral and multilateral tax treaties in addressing double taxation and preventing tax evasion.
• Assess solutions: OECD/G20 Base Erosion and Profit Shifting (BEPS) project and explore the implications for multinational corporations.
• The Impact of Tax cuts in Obtaining Social, monetary, and Aesthetic Ends That Benefit the Community.
• Exploring the Effect of Section 1031 of the Tax Code During Transactions on Investors and Business People. 
• Investigating the role of environmental taxes and incentives in addressing global environmental challenges.
• Evaluating the impact of increased transparency on multinational enterprises and global efforts to combat tax evasion and illicit financial flows.
• Exploring the health and financial effects of a proposed policy to increase the excise tax on cigarettes.

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We hope that you will be able to write a first-class dissertation or thesis on one of the issues identified above at your own pace and submit a solid draft. If you wish to use any of the above taxation dissertation topics directly, you may do so. Many people, however, prefer tailor-made topics that meet their specific needs. If you need help with topics or a taxation dissertation, you can also use our dissertation writing services . Place your order now !

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• Study recent tax reforms.
• Analyse cross-border tax issues.
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• Investigate tax evasion or avoidance.
• Examine environmental tax policies.
• Select a topic aligned with law, economics, or business interests.

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GST (Goods and Service tax) Its Impact on Indian Economy

The Goods and Services Tax (GST) is a value added tax to be implemented in India, thedecision on which is pending.GST is the only indirect tax that directly affects all sectors and sections of our economy. The goods and services tax (GST) is aimed at creating a single, unified market that willbenefit both corporate and the economy. Under the GST scheme, no distinction is made between goods and services for levying of tax. In other words, goods and services attract the same rate of tax. GST is a multi-tier tax where ultimate burden of tax fall on the consumer of goods/ services. It is called as value added tax because at every stage, tax is being paid on the value addition.Goods and Service Tax is a comprehensive tax levy on manufacture, sale and consumption of Goods and services. GST is termed as biggest tax reform In Indian Tax Structure. It will not be an additional tax; it will include central excise duty, service tax additional duties of customers at the central level, VAT, central sales tax, entertainment tax, octroi, state surcharge, luxury tax, lottery tax and other surcharge on supply of goods and services. The purpose of GST is to replace all these taxes with single comprehensive tax, bringing it all under single umbrella. The purpose is to eliminate tax on tax. Given the passage of the Constitution (122nd) Amendment Bill, 2014 for Goods and Services Tax (GST) in the Lok Sabha on 6th May, 2015, the Government of India seems committed to replace all the indirect taxes levied on goods and services by the Centre and States and implement GST by 2016. With GST, it is anticipated that the tax base will be comprehensive, as virtually all goods and services will be taxable, with minimum exemptions. This paper highlights the concept of GST. It explains the features of the suggestedGST. It also throws light on benefits and limitations of implementing GST in India.

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Goods and Services Tax (GST) is a comprehensive tax levy on manufacture, sale and consumption of goods and services at a national level. One of the biggest taxation reforms in India the (GST) is all set to integrate State economies and boost overall growth. Currently, companies and businesses pay lot of indirect taxes such as VAT, service tax, sales tax, entertainment tax, octroi and luxury tax. Once GST is implemented, all these taxes would cease to exist. There would be only one tax, that too at the national level, monitored by the central government. GST is also different in the way it is levied — at the final point of consumption and not at the manufacturing stage. At present, separate tax rates are applied to goods and services. Under GST, there would be only one tax rate for both goods and services. The goods and services Tax will indeed be a further significant improvement towards a comprehensive indirect tax reforms in the country. Integration of goods and services taxation would give India a world class tax system and improve tax collections. It would end distortions of differential treatments of manufacturing and service sector. GST is expected to create a business friendly environment, as price levels and hence inflation rates would come down overtime as a uniform tax rate is applied. It will also improve government's fiscal health as the tax collection system would become more transparent, making tax evasion difficult. An attempt is made in this paper to study the concept of goods and service tax and its impact on Indian economy. The study also aims to know the advantages and challenges of GST in Indian scenario.

IOSR Journals , 2019

Indirect tax is the economic backbone of the central government since from independence there are several developments have been taken place among those introduction of GST is served as historical unimaginable reform in indirect tax arena of India. Goods and services tax now serving as a greater tool which provides the revenue to the government to undertake socio-economical sustainable developmental activities in the country. The present study is in conceptual in nature carried to analyse the future roadmap of goods and services tax in Indian scenario. For the purpose of study data collected through secondary sources and concludes that GST will give more fruitful benefits to the development of the country than the presently experiencing benefits and makes the country into the favourable place for both national and international business people.

We all know that India has been one nation with multiple taxes. All this will come to an end with the country becoming a clutter free highway for transparent, simple, efficient, one nation indirect tax system. The GST will replace all indirect taxes levied on goods and services by both central and state governments. The basic idea of GST is to create a single cooperative and undivided market to make our economy stronger and powerful. Hence, it will be one of the biggest taxation reforms after India's independence. Present paper emphasized on some critical observations with respect to center-state relations for sharing the tax revenue, tax impact on manufacturers and ultimate consumers, impact on financial federalism of our country, and impact on vibrant automobile, agro, aerospace, textile & garment, biotech and heavy engineering industries states like Karnataka.

In today's scenario we pay various taxes i.e. Direct and Indirect taxes, which are felt as burden on us and due to these taxes the corruption is increasing. So, to overcome from all these taxation system the Central Government has decided to make one tax system i.e. Goods and Services Tax (GST). GST is one of the most critical tax reforms in India which has been long awaiting decision. It is a comprehensive tax system that will subsume all indirect taxes of State and central Governments and whole economy into seamless nation in national market. It is expected to remove the burden of existing indirect tax system and play an important role in growth of India. GST includes all Indirect Taxes which will help in growth of economy and proves to be more beneficial than the existing tax system. GST will also help to accelerate the overall Gross Domestic Product (GDP) of the country. GST is now accepted all over the world and countries are using it for sales tax system. This paper will help to show that, what will be the impact of GST after its implementation, difference between present Indirect Taxes and GST and what will be the benefits and challenges of GST after implementation.

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Everything you need to know about studying a PhD in Taxation

Part of business & management.

Taxation refers to the practice of collecting money from citizens and trading companies by government institutions, in order to finance public institutions, goods and services. Taxation studies prepare professionals who can help organisations take important business decisions, by providing financial counselling and guidance. Their area of expertise includes accounting administration, calculating tax liabilities, performing legal analysis, and more.

You will learn how governments set their taxes, what gets taxed, and how much and how different segments of the population are taxed differently. You will understand how different governmental institutions collect, manage and distribute taxes and how taxes vary depending on government and taxpayer needs, demands and interests. You will also understand incentives governments use to get populations to pay their taxes.

Taxation degrees use knowledge from areas such as Economy, legislation, Politics, Public Administration and International Business. Taxation can be a degree course in itself or it can be offered as a concentration track of undergraduates and graduates degrees in Commerce, Law or Business Administration.

Taxation students develop mathematical and numeracy skills, the ability to interpret and explain complex financial issue and make use of advanced analytical skills.

Graduates in Taxation can work as tax advisors and analysts, investigators, auditors, tax partners in accounting and law firms, revenue managers, policy makers, tax inspectors, among others. Professionals can work in accountancy and law firms, investment, insurance agencies, software companies, the public sector, or charities.

View all PhDs in Taxation . Keep in mind you can also study an online PhDs in Taxation .

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