Understanding GST: Concept behind implementation

  • Dr. PC Vaishya Assistant Prof. Maharana Pratap Govt. College Hardoi.


The word tax is derived from the Latin word 'taxare' meaning. Taxes are compulsory contributions based on legislation, non-voluntary payments or donations, "and use all other government contributions in the name of tolls, tributes, levies, customs, levies, excise duties, subsidies, aid, supplies." 1 The first tax system was in ancient Egypt in the first dynasty of the ancient kingdom, around 3000 BC, around 3000 BC. The records at that time were every two years the Pharaoh's tour of the kingdom, and the other records were limestone remains and grain receipts for papyrus, and early taxes are also recorded in the Bible. Genesis 2 says: "When a crop enters, it gives the pharaoh a fifth of it, as a seed for the fields and another 4/5 that you can keep as food for yourself, for your household and for your children." Joseph We shared the part with Pharaoh while we talked about how to divide. In India the tax tradition has been in place since ancient times and references can be found in many old books such as' Manu Smriti'4 and 'Arthashastra'. The Islamic rulers asked jizya 5. However, in 1679, Aurangzeb, the evil emperor, applied Hinduism to mainly Hindus. The period of British rule in India saw a remarkable change in the tax system of India as a whole. Despite the favorable position of the UK government and the tax authorities, however, it has introduced modern and scientific methods for taxation and systems. . In 1922, India witnessed a paradigm shift in the general Indian tax system. Britisher’s first set up the administration system and the detergent system. There are two types of taxes. Direct and indirect taxes 8. The taxes of India are imposed by the central and provincial governments. Local authorities, such as municipalities and local councils, charge a few small taxes. Tax collection authority is derived from the Indian constitution, which grants authority to impose different taxes between the center and the country.


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