This
note covers the following topics: Taxation, revenue authorities and ethical
issues, Tax audit and investigation, Tax appeal tribunal and interpretation of
tax laws, Tax planning and tax avoidance, Taxation of incomes, offences and
penalities, Taxation of income from settlement, Trusts and estates, value added
tax, capital allowances, Tax effects of privatisation and commercialisation,
profits, assessable profits and tax payable, persons chargeable offences and
penalities.
The link directs
to a PDF presentation related to Taxation and covers the following topics :
Optimal Income Taxation, Income Taxation in the US, Simple Model
with No Incentive Issues, Mirrlees Model, Intensive vs. Extensive
Margins.