Corporate tax pattern in India

Corporate taxes are a significant item for revenue generation and year after year the corporate tax and Profit Before Tax(PBT) is incresing.But after the year 2001 the TAX/PBT ratio has been undergoing an unhealthy pattern comparing to previous yeras without giving any major tax sops by Government.This study is to enlighten what is happening to TAX/PBT ratios in various industry sectors,ownership and size of companies after the year 2001 and its impact on Exchequer.

Author: Krishna, Kumar

Source: Indian Institute of Management Kozhikode

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