| 000 | 00616npc a2200157Ia 4500 | ||
|---|---|---|---|
| 008 | 140613s2014 xx 000 0 und d | ||
| 060 | _a336.2 | ||
| 100 | _aPRANATHARTHY, RAVINDRAN | ||
| 245 | 4 |
_aThe long shadow of tax _bInterest burden in indirect taxation |
|
| 260 | _c2014 | ||
| 300 | _a1456-1458 | ||
| 520 | _aThere appears to be no concerted analysis or coherent policy behind the formulation of provisions relating to the levy and collection of interest on belated payments of tax by the tax payers | ||
| 653 | _aTAXATION | ||
| 773 |
_oP15306 _nM _921363 _011162 _tMANAGEMENT ACCOUNTANT |
||
| 942 |
_2ddc _cARTCL |
||
| 999 |
_c12486 _d12486 |
||