Research Report on Queries Raised by the Fourteenth Finance Commission: On Widening the Taxing Powers of the State
A study of states' power to levy surcharge on income tax and professional tax
The report analyses two specific queries raised by the Fourteenth Finance Commission:
- Scope for levy of a surcharge on Income Tax by State Governments.
- Scope and approach to amend the constitutional provision to levy professional tax by States in terms of enhancing the rates prescribed. The report also analyses if it will be in the spirit and design of the constitutional framework to make the amount of professional tax to be open-ended to the extent that the amount can be prescribed from time to time by the Central Government through a simple notification, without resorting to a constitutional amendment every time the enhancement has to take place.
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Vidhi Desk
The Vidhi Centre for Legal Policy is an independent think-tank doing legal research to make better laws and improve governance for the public good.
