Department of Commerce

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The Post Graduate Department of Commerce was established in 1965 with the purpose to promote state of the art teaching and research and in Business Operations and Management. The primary programme offered by the department is Masters in Commerce, with specializations offered in Accounting and Finance, Personnel Management and Industrial Relations , Marketing, Banking and Finance and International finance.

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Author: search.filters.author.Dhar, Samirendra NathSubject: search.filters.subject.Effective Tax Rates

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    Effective Corporate Tax Rates and Role of Accelerated Depreciation Allowance in India
    (University of North Bengal, 2015-03) Ghosh, Gangotree; Dhar, Samirendra Nath
    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.