UGC Approved Journal no 63975(19)

ISSN: 2349-5162 | ESTD Year : 2014
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Published in:

Volume 4 Issue 12
December-2017
eISSN: 2349-5162

UGC and ISSN approved 7.95 impact factor UGC Approved Journal no 63975

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Published Paper ID:
JETIR1712122


Registration ID:
171171

Page Number

656-659

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Title

Tax Evasion and Corporate Governance in Modern Tax Regime.

Abstract

This paper highlights the concept of governance and evasion of tax and it's technical & practical imbalances in practice. It's major focus on conceptual base of study with committee reviews and recommendations. The tax evasion and accumulation of black money has interrelated and not a new issue. During the period of 1940-50's the tax evaded incomes finding their place especially in the Swiss Bank Accounts, later on in different countries financial collaborations with benami transactions. CBDT (Central Board of Direct Taxes) is a statutory authority functioning across India. The study has made an attempt to evaluate the process of black money, tackle of black money, techniques to avoid tax evasion to reduce black market transactions.The government of India already introduced various commissions for estimating black economy but estimation reports are not same. The paper recommends some important steps and guidelines to tackle and reduce the effect of black economy. Corporate governance is an integral part of everyday business life and its importance expanded to global context. Corporate governance is unconditionally mandatory to the company itself, to directors, shareholders and other stakeholders and to an entire business community. The economic Impact on local and international communities affected through the corporate collapses. As a corporate entity it should get responsibility of collect taxes from its concerned parties and should remit taxes to tax authority without evading to the department.

Key Words

Tax Evasion, Tax Avoidance, Governance, Committees.

Cite This Article

"Tax Evasion and Corporate Governance in Modern Tax Regime.", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.4, Issue 12, page no.656-659, December-2017, Available :http://www.jetir.org/papers/JETIR1712122.pdf

ISSN


2349-5162 | Impact Factor 7.95 Calculate by Google Scholar

An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 7.95 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator

Cite This Article

"Tax Evasion and Corporate Governance in Modern Tax Regime.", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.4, Issue 12, page no. pp656-659, December-2017, Available at : http://www.jetir.org/papers/JETIR1712122.pdf

Publication Details

Published Paper ID: JETIR1712122
Registration ID: 171171
Published In: Volume 4 | Issue 12 | Year December-2017
DOI (Digital Object Identifier): http://doi.one/10.1729/IJCRT.17441
Page No: 656-659
Country: Hassan, Karnataka, India .
Area: Commerce
ISSN Number: 2349-5162
Publisher: IJ Publication


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