About the Journal

Online ISSN: 2581-3420

International Journal of Public Finance, Law & Taxation (IJPFLT) has been conceptualized for effective dissemination and promulgation of original research in all fields of Public Finance, Law and Taxation. With a relentless pursuit of excellence, it aims at providing immaculate and superior research material, thus fostering the spirit of non-conformity, experimentation and de novo intellection among researchers in different parts of the world.

IJPFLT strives ardently to present inceptive, innovative and invaluable research developments, both application oriented and theoretical, in all possible domains of Public Finance, Law and Taxation to a broad audience of academic researchers and industry practitioners in all major faculties - research and development, management, strategic planning, purchasing, design & styling, marketing, human resources etc.

Ingeniousness and research impaction are the main parameters for evaluation of theoretical papers. Applications based on advanced theory and case studies aid in bridging the gap between theory and practice, and are particularly welcome.

General approaches, formalism's, algorithms or techniques should be complemented with lucid illustrations allowing easy comprehension and subsequent suitable applicability. Although the main emphasis of IJPFLT is on original research papers, theoretical and integrative review articles, book reviews, and high-quality position papers are also published to keep readers up-to-date on the latest ideas, designs, and developments in these allied fields. Special review articles will be granted consideration based on the stage of evolvement of their respective fields.

Although there is no restriction on the length of contributions, brevity will always be preferred. Brief articles will merit attention depending on their technical proficiency.

Discussions of previously published papers are also welcome.

Focus & Scope

The focus and scope of International Journal of Public Finance, Law & Taxation has been divided into the following three domains:

Public Finance

  • Analysis of the expenditure of the Union and the States
  • Budgets and Planning
  • Budget and National Accounts
  • Budget Procedures and budgetary control
  • Broad Outline of Tax Reforms
  • Classification and Importance of Taxes
  • Classification and Cannons of Public Expenditure
  • Deficit Financing– need , significance and Limitations
  • Effects of Public expenditure on – Production, Distribution and Economic Growth
  • Effects of Public debt on – Money Supply, Economic Growth and Economic Stability
  • Financial dependence on the State Governments
  • Federal Finance
  • Fiscal Policy for fighting inflation and stagnation
  • Fiscal Policy for planning
  • Fiscal Responsibility Bill
  • Indian Tax System
  • Impact, shifting, incidence and effects of taxation
  • Local Finance
  • Local bodies and their Financial responsibilities
  • Local Taxation
  • Measures for improvement of local finance
  • Non-Tax Revenue of Centre and States
  • Nature and Scope of Public Finance
  • Principles of Maximum Social Advantage
  • Public Revenue
  • Principles of efficient division of financial resources between Central and States
  • Problems of financial imbalances and measures for adjustments
  • Role of Public Finance in Economic Development
  • Role of Public Expenditure in Economic Development
  • Role of Public Expenditure in Creation of Employment opportunities
  • Role of Public Expenditure in Reduction in inequalities (Regional, Income)
  • Sources of Local Finance
  • Significance of income tax and corporation tax
  • Taxation of Income, Wealth and Property, Agricultural Taxation
  • Tax buoyancy, Tax administration, Voluntary disclosure scheme

 Law

  • Administrative law
  • Arms control law
  • Corporate law
  • Criminal law
  • Constitutional law
  • Court decisions
  • civil liberties
  • Digests/commentary
  • Environmental law
  • E-government law
  • General and Commercial Laws
  • Human rights
  • Industrial Laws
  • International legal theory
  • International treaties
  • International dispute settlement
  • Jurisdiction
  • Labour law and social policy
  • Law of armed conflict and collective security law
  • Local government law
  • Legislation analysis/critique
  • Mergers and Amalgamation Laws
  • Media law including public sector information
  • Public law fundamentals (legislative procedures/judicial protection)
  • Procurement and business regulations
  • Taxation/trade/law

 Taxation

  • Businesses given Special Tax Treatment
  • Corporate Taxation
  • Central Excise
  • Customs Duty
  • Computation of taxable income
  • Capital Gains and Capital Losses
  • Carry-forward and set-off of losses for companies
  • Computation of partnership firms book profit
  • Direct Taxes Code
  • Entry Tax
  • Exemptions from Capital Gains Tax
  • Exemptions and Rebates from Service Tax
  • Filing of Income Tax Returns
  • Gift Tax Act and Rules
  • Goods & Service Tax (GST)
  • Indirect Taxes
  • Introduction to Taxation Management
  • Income Tax Charge,
  • Income Tax on Distribution,
  • International taxation and transfer pricing
  • Impact of tax regulation on transaction structuring
  • Minimum Alternative Tax (MAT)
  • Merger and Demerger of Companies
  • Purchase Tax
  • Provisions relating to Capital Gains Tax
  • partnership firm under Income Tax Law
  • Qualities and Qualifications Required in Tax Auditors
  • Relevance of Tax Provisions in Deciding the Nature of Business
  • Rebates and Reliefs and Computation of Taxable Income and Tax Payable
  • Service Tax
  • Sales Tax
  • Set-off and carry-forward of losses of Firms
  • Service Tax Law in India
  • Taxation of Salaried Income
  • Taxation of Capital Gains
  • Tax Planning for Firms, HUFs and AOPs
  • Tax Audit and Accounting for Income Tax
  • Tax Planning with Reference to Nature of Business
  • Tax Aspects of Operating and Financial Decisions
  • Tax Planning, Tax Evasion and Tax Avoidance
  • Tax Planning of Specific Categories of Income
  • Tax Provisions for Certain Types of Businesses
  • Taxable and Exempt Incomes
  • Tax Provisions for Offshore Banking Units and Special Tax Zones
  • Tax implications of financing decisions
  • Tax considerations of Dividend Policy
  • Taxable and Tax-free Services
  • Tax Planning for Amalgamation
  • Tax deductions available to firms
  • Taxation of HUFs and Associations of Persons (AOPs)
  • Tax Provisions for Venture Capital Fund
  • Value Added Tax (VAT)
  • Wealth Tax and Other Direct Taxes
  • Wealth Tax Prevention of Abuse of the Code and Tax Management
  • Wealth Tax Act and Rules