Taxation and Economic Development

About the Book: The book entitled “Taxation and Economic Development” has dissected the dynamic dimensions of tax policy formulation and implementation from local to global. Tax is a catalyst not only to pour the government treasury but also to ensure a balanced economic endurance. In addition tax has emerged as a tool for environmental protection. Carbon taxation or pollution tax has been summarized in this book. The contributors also emphasized GST corporate taxation taxation for insurance industries tax incentives tax potential of BRICS countries transfer pricing Covid impact on GST collection gender budgeting and government expenditure and tax revenue. The book which is consisting of twelve chapters contributed by several authors can enlighten researchers policymakers practitioners etc. About the Author: 1. Dr. Shyama Charan Acharya former Professor of Commerce Gangadhar Meher University Amruta Vihar Sambalpur Odisha India has more than 30 years of experience. He has successfully guided more than 30 M.Phil Scholars and four Ph.D. scholars. He has published papers in many journals of repute and also authored two books. 2. Dr. Priyabrata Panda is currently working as an Assistant Professor and Head at School of Commerce Gangadhar Meher University Amruta Vihar Sambalpur Odisha India. His area of interest lies in Finance Taxation and Behavioural studies. He is presently serving as an editor of the Orissa Journal of Commerce (UGC CARE listed). He has published research papers in many UGC CARE and Scopus-indexed Journals. He is serving as a reviewer of many Journals. 3. Dr. Gnyana Ranjan Bal is presently working as an Assistant Professor School of Commerce Gangadhar Meher University Amruta Vihar Sambalpur Odisha India. He has several papers published in many reputed Journals to his credit. His areas of interest include Asset Pricing Stock Market volatility and Behavioural Finance.