Canons of Taxation

A good tax system is one which is designed on the basis of an appropriate set of principles (rules). The tax system should strike a balance between the interest of the taxpayer and that of tax authorities. Adam Smith was the first economist to develop a list of Canons of Taxation. These canons are still regarded as characteristics or features of a good tax system. Adam Smith gave following four important canons of taxation. 1. Canon of Equity The principle aims at providing economic and social justice to the people. According to this principle, every person should pay to the government depending upon his ability to pay. The rich class people should pay higher taxes to the government, because without the protection of the government authorities (Police, Defence, etc. ) they could not have earned and enjoyed their income. Adam Smith argued that the taxes should be proportional to income, i. e. , citizens should pay the taxes in proportion to the revenue which they respectively enjoy under the protection of the state. 2. Canon of Certainty According to Adam Smith, the tax which an individual has to pay should be certain, not arbitrary. The tax payer should know in advance how much tax he has to pay, at what time he has to pay the tax, and in what form the tax is to be paid to the government. In other words, every tax should satisfy the canon of certainty. At the same time a good tax system also ensures that the government is also certain about the amount that will be collected by way of tax. 3. Canon of Convenience The mode and timing of tax payment should be as far as possible, convenient to the tax payers. For example, land revenue is collected at time of harvest income tax is deducted at source. Convenient tax system will encourage people to pay tax and will increase tax revenue. 4. Canon of Economy This principle states that there should be economy in tax administration. The cost of tax collection should be lower than the amount of tax collected. It may not serve any purpose, if the taxes imposed are widespread but are difficult to administer. Therefore, it would make no sense to impose certain taxes, if it is difficult to administer. Additional Canons of Taxation v Activities and functions of the government have increased significantly since Adam Smiths time. Government are expected to maintain economic stability, full employment, reduce income inequality amp; promote growth and development. Tax system should be such that it meets the requirements of growing state activities. Accordingly, modern economists gave following additional canons of taxation. 5. Canon of Productivity It is also known as the canon of fiscal adequacy. According to this principle, the tax system should be able to yield enough revenue for the treasury and the government should have no need to resort to deficit financing. This is a good principle to follow in a developing economy. 6. Canon of Elasticity According to this canon, every tax imposed by the government should be elastic in nature. In other words, the income from tax should be capable of increasing or decreasing according to the requirement of the country. For example, if the government needs more income at time of crisis, the tax should be capable of yielding more income through increase in its rate. . Canon of Flexibility It should be easily possible for the authorities to revise the tax structure both with respect to its coverage and rates, to suit the changing requirements of the economy. With changing time and conditions the tax system needs to be changed without much difficulty. The tax system must be flexible and not rigid. 8. Canon of Simplicity The tax system shoul d not be complicated. That makes it difficult to understand and administer and results in problems of interpretation and disputes. In India, the efforts of the government in recent years have been to make the system simple. 9. Canon of Diversity This principle states that the government should collect taxes from different sources rather than concentrating on a single source of tax. It is not advisable for the government to depend upon a single source of tax, it may result in inequity to the certain section of the society; uncertainty for the government to raise funds. If the tax revenue comes from diversified source, then any reduction in tax revenue on account of any one cause is bound to be small.

How Has Professional Learning Changed and Why Essay

How Has Professional Learning Changed and Why - Essay Example It is very important to change the professional learning pattern with the passage of time to compete in the challenging world. In other words, learning is no more just a word; it is associated with real life experiences, case studies and practical exposure which improve the process of learning. Professional learning has transcended beyond the traditional learning processes of merely classroom learning and in recent times the aspect professional community has taken a centre stage. Professional learning community provides an opportunity to augment staff development related approach (SEDL, 2012). The objective of this paper is to explore professional development for New Times and to put light on the area of professional learning, its changing patterns and the reasons for its changing pattern. There are various issues, contradictions and dilemmas which would be considered while attaining the objective of the essay. The Issues In HERDSA International Conference, there will be many issues discussed regarding the learning process. The conference will be held mainly to focus on creating and maintaining peer connections, for establishing community links, enriching the interdisciplinary connections, linking the students for success and connecting them with research. The main subject matter of HERDSA International Conference is connections in Higher Education, which is one of the important fundamentals for professional learning. In has been observed that higher education has altered significantly in recent times with relevant changes in policies, leadership, research approach and student outcomes that are followed to make the education process more pertinent to Vocational Education and Training (VET) sector. Certain steps that are followed in altered process of higher education include sustaining as well as creating peer connections, emphasizing on community based connections in learning and focusing on interdisciplinary connections among others. Therefore, in order to as sess the significance of these issues further in professional learning the conference is conducted specially for leaders, researchers, students, policy makers and teachers who are associated in higher education sector (Conference Design Pty Ltd, 2012). Professional learning process engages the professional development for the enhancement of skills and knowledge. The ‘Australian Flexible Learning Framework’ has made a commitment towards for maintaining and developing vocational education along with training for the professionals. The endeavor behind this is to keep on side by side with changing technological approach in the field of professional learning. The framework has been prepared keeping in consideration the ongoing and upcoming developments in the resources, research along with ideas. World has changed dramatically in terms of innovation and process. The computer and internet have become key components of present day world and people have to develop themselves in order to compete in this world. E-learning has become a part of professional learning. Therefore, it would not be wrong to suggest that learning has changed from a traditional concept to a modern concept (Commonwealth of Australia, 2005). TAFE Development Centre (TDC) is one of the leading vocational educational and training workforce development initiatives. The main area of service includes both public and private sector. TDC mainly customizes learning course and it also

Apology by Plato Essay Example | Topics and Well Written Essays - 1250 words

Apology by Plato - Essay Example Socrates on page three denies practicing this type of philosophy, although he does not want to disrespect its practitioners. 2) â€Å"Socrates makes the worse argument into the stronger argument† (Apology,2). Socrates maintains that men of position who are examined by â€Å"young men of the richer classes† (6) who have learned his methods are humiliated. Their response is to slander Socrates: â€Å"Those who are examined by them [the young men] instead of being angry with themselves are angry with me. This confounded Socrates!†¦--and then if somebody asks them, why, what evil does he practice or teach? They do not know†¦Ã¢â‚¬  (6). In order to save face, these men accuse Socrates of sophistry.(6). 3) Socrates is guilty of corrupting the young. I will summarize Socrates’ examination of Meletus concerning this accusation: The laws improve the youth. All of the judges know the laws. Therefore, all the judges improve the youth. All Athenians improve the youth, according to Meletus. Socrates is an Athenian. But, according to Meletus, Socrates alone is their corrupter. This is an invalid argument. If all Athenians improve the youth, and Socrates is an Athenian, then he should also improve the youth. I understand the second argument as follows: It is better to live among good citizens, because they do good. Everyone wants to be treated well. Socrates corrupts the youth intentionally, turning them bad. Bad people do evil. Therefore, Socrates wants to be treated badly. (Apology,7-9). â€Å"But either I do not corrupt them† says Socrates,† or I corrupt them unintentionally†¦If my offence is unintentional, the law has no cognizance of unintentional offenses† (Apology, 9). 4) Socrates does not believe in the gods of the city. Socrates out-argues Meletus on this accusation: M: â€Å"you are a complete atheist† S: â€Å"Do you mean that I do not believe in the godhead of the sun or moon†¦Ã¢â‚¬  M: â€Å"I assure you, judges, that he does not believe in them; for he says that the sun is stone and the moon earth† S: â€Å"you have but a bad opinion of the judges, if you fancy them ignorant to such a degree as not to know that those doctrines are found in the books of Anaxogoras† (Apology,9). The argument continues: S: â€Å"can a man believe in spiritual and divine agencies, and not in spirits or demigods?† M: â€Å"He cannot† S: â€Å"You swear in the indictment that I teach and believe in divine or spiritual agencies†¦but if I believe in divine beings, I must believe in spirits or demigods;--is that not true?† M: â€Å"Yes, that is true† (Apology,10). On the first charge, that of Socrates practicing natural philosophy, I would find not guilty. Socrates is falsely characterized in Aristophanes’ play. He is falsely accused by Meletus of believing that the sun is stone, etc. Meletus did not bother to get his facts straight. The natural philosophers at that time were trying to explain phenomena in terms of quantities that could be studied, i.e.: Anaximenes’ theory that â€Å"all things were made of air through expansion and condensation† (http://www.academic.mu/phil/jonesj/). This type of early scientific inquiry was seen by those in power as a threat to the theocracy. The belief that the gods ruled the earth, and that the politicians could trace their lineage to the gods was a stabilizing force in society. Socrates maintains that God and the gods are wise, and that his actions are dictated by his belief in them. On the second charge, that Socrates makes the worse argument into the stronger argument, I would find not guilty. Socrates does not practice sophistry, which is a form of argument used for persuasion. The Sophists used this form of