JUSTIFICATION OF GST There was a burden of "tax on tax" in the pre-existing Central excise duty of the Government of India and sales tax system of the State Governments. The introduction of Central VAT (CENVAT) has removed the cascading burden of "tax on tax" to a good extent by providing a mechanism of "set off" for tax paid on inputs and services upto the stage of production‚ and has been an improvement over the pre-existing Central excise duty. Similarly‚ the introduction of VAT in the States
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Cognitive approach The cognitive approach focuses on the way information is processed by humans. It looks at how we as individuals treat information and how it leads to responses. Cognitive psychologists study internal processes such as attention‚ language‚ memory‚ thinking and perception. The main assumption of this approach is that in when information is received it is then processed by the brain and this processing directs how we as individuals behave or justify why we behave the way we
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The Communicative Approach was founded by Robert Langs.. Psychoanalysis has turned reality on its head: We are taught to think of ourselves as distorters and misperceivers‚ unreliable slaves to our inner fantasies - especially when we are patients in therapy. But the communicative approach has shown that it is more accurate and compelling to see ourselves as highly reliable perceivers‚ with the understanding that our most valid perceptions are experienced unconsciously and encoded in the stories
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Psychology Task 1 The psychodynamic approach includes all the theories in psychology that see human functioning based upon the interaction of drives and forces within the person‚ particularly unconscious‚ and between the different structures of the personality. Sigmund Freud (1856-1939) developed a collection of theories which have formed the basis of the psychodynamic approach to psychology. On the other hand behaviourism refers to a psychological approach which places emphasis on scientific as
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Biological and Humanistic Approaches to Personality Abraham Maslow and Carl Rogers agreed with the Maslow’s hierarchy of needs‚ biological and humanistic approach. “The hierarchy of needs theory remains valid today for understanding human motivation‚ management training‚ and personal development” (Orana‚ 2009). Maslow’s book Personality and Motivation were published in 1954 introducing his theory of the hierarchy of needs. Abraham Maslow Abraham Maslow (1908-1970) the hierarchy of needs was introduced
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concepts: the Utilitarian and Retributive. Utilitarian theory of punishment to discourage criminal behaviors someone attempts to punish the perpetrators‚ or " shock and awe”‚ the future wrong behavior. Retribution theory attempts to punish the perpetrators because they should be punished. According to the philosophy of utilitarianism‚ the law should be used to maximize the well being of society. Since crime and punishment is inconsistent with happiness‚ should be kept to a minimum. Utilitarian understand
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There are various characteristics and styles of leadership; the emphasis of the style approach is the focus on the actions and behavioral characteristics of the leader. There are two behaviors of the style approach that researchers have observed‚ task behaviors and relationship behaviors (Northouse‚ 2013). People who are in roles of leadership should acquire both behaviors to be successful in their position and maintain motivation and the quest for achievement in their subordinates. Task behaviors
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Tax Law Exam L. 2 Jurisdiction To Tax Basic Formula: S4-10 -Tax Payable = (Taxable Income x Tax rate) - Tax Offsets Taxable Year: 1 July – 30 June (note: s4-10 Note 1 – Commissioner may allow to adopt different period Taxable Income S4-15 – Taxable Income= Assessable Income – Deductions Assessable Income S6-1 – Assessable Income= • Ordinary Income S6-5 AND • Statutory Income s6-10 BUT NOT • Exempt Income s6-15 Deductions General Deductions -s8-1 Specific Deductions
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TOPIC:- GOODS AND SERVICE TAX ---AN EFFORT TO REDUCE DISPARITY SUBMITTED TO MR.VISHVAS CHAKRANARAYAN. SUBMITTEDBY SABA MASOD ROLL NO:- B43 SECTION:- SM1001
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May 3‚ 2010 Tax File Memorandum Subject Peaceful Pastures Funeral Home Incorporated prepaid income treatment. Facts Peaceful Pastures Funeral Home Inc. is an accrual basis taxpayer who sells prepaid goods and services to clients that will be provided for them at the time of their death. Goods and services are refundable upon the purchasers request at any time until the contracts are fulfilled. Peaceful Pastures Funeral Home Incorporated is in need of determining the period of recognition
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