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Current Research Activities

The Foundation is presently engaged in conducting research in the following areas

1.
Stamp Duty and Registration Fee in Indian States: Case for Reforms in Policy and Administration
Stamp duty and registration fee (SD&RF) are two components of a tax on regulation of transactions of instruments related to property. Under Article 268 of the Indian Constitution, the power to levy SD is distributed between the Union and the State Governments but the revenue is collected and retained by the States.

The Union Government is empowered to legislate rate of SD on most of the documents that are normally executed in the course of transactions in banking, industry, trade and commerce and the States have the exclusive powers to fix rates of SD for all other documents, viz. conveyance deed, gift, exchange, mortgage, lease, bond, award, settlement, trust, partition etc.

Administrative powers of SD have been vested in both the Centre and State Governments but Parliament has overriding powers to bring consistency and uniformity in the administrative provisions of the Stamp Act.

In this context, this study aims at having an in-depth study of the revenue productivity, rationality in structure, and administrative expediency. Finally the study aims at suggesting measures to achieve an efficient and neutral tax system.

 

2.
ICT, Economic Development and Poverty Alleviation
The study presents an analysis of the role of ICT in economic development and poverty alleviation. It refers to an earlier work done - the study of E-commerce and Economic Development which was sponsored by the South Asia Network of Economic Research Institutes (SANEI), and encompasses the role of ICT in areas such as agriculture, rural development, industry, health, governance, digital divide etc. in addition to e-commerce. The study aims at presenting case studies in areas exhibiting variations in economic development in India. The study is sponsored by the FPEPR, New Delhi.


3. VAT and GST in India

In this context, this study is an attempt at presenting evolution of VAT and GST in India. It aims at analysing the rationale of GST and the efforts of the Empowered Committee and Central Government in designing the structure of GST and preparing infrastructure for the smooth operation of GST in India in the times to come. It also includes an analysis of revenue implications of introduction of GST and the procedures for the implementation of GST at both the Centre and at the State Level. The study recommends policy imperatives for having a rational structure and cost effective operations of GST.

 

 

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