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Monday, 27 January 2014

Banking Transaction Tax- Is it Feasible In India?

I know topic is not suitable to every type of readers. I know my all blog readers are not directly concerned with Indian tax, but also wait go on reading don’t click next blog. Here is some fantastic fact for you.

Amsterdam has a house with narrow staircase and hooks over big windows. Since property taxes were based on the frontage of houses, so the builder make narrow frontage and so were the staircase. Furniture could not be dragged up narrow staircase. Hence, furniture was lifted through staircase which explains the hooks.

Britain did not have a permanent income tax till 1842. As a source of revenue, there were property taxes and it seemed an eminently good idea to link property taxes with number of windows in a house. The richer the owner, the more the windows the house would possess. England, France, Spain and Scotland had such window taxes

As a result people walled up windows or built the houses with fewer windows. No wonder houses in many part of Britain are dingy and dark. As a principle it is far better to have direct taxes like income taxes.

Now if you are really interested to read about Proposed Banking Transaction Tax you may click the button read more.


bank transaction tax is a tax levied on debit or credit entries on bank accounts. It can be automatically collected by a central counterparty in the clearing or settlement process.

ArthaKranti proposal

As mentioned by their website The ArthaKranti proposal is a well-researched scientific approach designed to completely transform the current Indian socio-economic scenario. This approach will enable 'Principled, Prosperous and Peaceful living' for all citizens of our country.
This proposal is politically neutral; it is open for adoption by any political party at national level. On adoption, it can practically and concretely strengthen the people friendly agendas of political parties!
Agendas of proposal
§  Withdrawal of existing Taxation System completely (except customs i.e. import duties).
§  Every Transaction routed through a bank will attract certain deduction in appropriate percentage as Transaction Tax i.e. Single point tax deducted at source. (say 2 %).
§  This deduction is to be effected on receiving/credit accounts only.
§  This deducted amount will be credited to different Government levels like Central, State and Local (say 0.7%, 0.6%, 0.35% respectively).
§  Transacting Bank will also have its share in this amount as the bank has a key role to perform (say 0.35%).
§  Withdrawal of High denomination currency (say above Rs. 50).
§  Cash transactions will not attract any transaction tax.
§  Government should make legal provisions to restrict cash transactions up to a certain limit (say Rs. 2000).

Advantages of implementation of ArthaKranti

Easy collection of revenue

Government and gov. authorities shouldn't hassle a lot regarding collection of income taxes.

No separate arrangement for tax payment.

As tax is collected in transaction directly you needn’t hassle to make the separate arrangements of tax

Fair and healthy business competition.

With uniform taxation throughout the country, price levels throughout the country can be virtually equal. The distorting influence of local taxes is removed so we will have a common market in this country for the first time. This will result in fair and healthy business competition.

Long term business decisions.

Industry can chalk out long-term policies for the growth of business, without fear of government policies abruptly changing and affecting investment decisions.

More focus on service and quality.

as the taxes are automatically collected on transaction there is no need to devote any resource and efforts towards it. Because of this companies may focus themselves more towards their services. 

Disadvantages/effects of implementation of ArthaKranti

Regressive model of tax

   The BTT, however, does not differentiate between the rich and the poor. Anyone with money flowing into his bank account will be charged a 2 per cent tax on this amount. Whether it is a businessman, who makes Rs 1 lakh a day, or a humble peon, who earns the same amount in a year, will be subjected to the same tax rate.

Roughly 50% of indian don’t have bank accounts(source ET 24th January)

If the above statement published in the leading financial newspaper holds true then it will be disaster for indian economy to tax in banking transactions removing all kinds of direct income taxes.

Rise of black money

Because of bank transaction will be charged with tax there will be rise in black marketing. Although proposal has stated that limitation of cash transaction upto 2000 this is hard to be implemented.

Increased cost of production

Manufacturers will not get credit on taxes they pay in inputs, unlike,say, value-added tax. This will raise the cost of production and make products more expensive for consumers.

BTT is cascading in nature

This model of taxation doesn't provide any input credit system as a result it is cascading in nature. Although the rate is very less (2%) it can’t be said that cascading has no effects at all.

Not enough Bank

This is one of the root problems. Although they (artha krantikari) have said that number of banks can be increased and additionally mobile banking and NFC (near field communication) banking system can be implemented.

My personal view

I am giving a neutral view. I don’t have any give and take relation with Ramdev Baba or any of his association. I personally have seen many drawbacks of system. Keeping commercial bank as a center of economy by removing all kinds of taxes won’t be a good system. And charging 2% in every transaction is very high (from my view point). I will rather do cash transaction than to bank it. (I think many will do the same if this proposal becomes law).

In present scenario too one does everything possible to hide the tax. They hire CA, Consultants just to save their tax portion and do cash transaction utmost possible.

I am not opposing just because religious guru is doing it and also not supporting because religious guru is doing it.

I have tried my best to give independent opinion from my own side. Along with this article I have started poll in this blog please vote your choice.

Please provide me your feedback after reading this article. I am highly enthusiastic to know your views about my article. You can comment here as well as mail me at "mailfordipendra@gmail.com"


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Dipendra pd. Poudel
(www.facebook.com/infodipen)


sources

www.arthakrantikari.org
Wikipedia
www.sabhlokcity.com
Economic Times (24th January 2014)



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