Title: Taxation awareness of MBA students - Role of ProfessionalsYear: 2010 |
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Authors:
Dr. Shilpa Parkhi
AbstractThis paper is an outcome of an exploratory research carried out by the researcher to understand the awareness of taxation in India amongst the students of Master of Business Administration (MBA) with special reference to Nasik city. MBA graduates enter into business world in the management cadre where they are expected to take lot of business decisions which have financial implications. When the decisions are in Indian context, taxation structure in India is an integral part of it. Sound knowledge about the country’s tax policy helps in decision making. Keeping the objective in mind to understand the current level of awareness and some measures to improve it the research was carried out. Business managers with inadequate tax knowledge may suffer in business decisions and, as, whole —the economy of the country in turn. The direct taxes are influencing income earners but indirect taxes are influencing every common citizen of the country and have great social impact. Cost Accountants—as experts in the Indirect taxes—can take lead and disseminate the knowledge of taxation across the country. Understanding the forthcoming GST tax regime and Direct Tax Code; Cost Accountants have a very vital role to play which will facilitate the better tax administration. |
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Mr. Anand Singh | Administrative Officer | |
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