<?xml version="1.0" encoding="UTF-8"?>
<item xmlns="http://omeka.org/schemas/omeka-xml/v5" itemId="13025" public="1" featured="0" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://omeka.org/schemas/omeka-xml/v5 http://omeka.org/schemas/omeka-xml/v5/omeka-xml-5-0.xsd" uri="https://archives.christuniversity.in/items/show/13025?output=omeka-xml" accessDate="2026-04-05T05:30:58+00:00">
  <collection collectionId="5">
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
        <elementContainer>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="64">
                <text>Articles</text>
              </elementText>
            </elementTextContainer>
          </element>
        </elementContainer>
      </elementSet>
    </elementSetContainer>
  </collection>
  <itemType itemTypeId="19">
    <name>Article</name>
    <description>Faculty Publications -Articles</description>
  </itemType>
  <elementSetContainer>
    <elementSet elementSetId="1">
      <name>Dublin Core</name>
      <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
      <elementContainer>
        <element elementId="50">
          <name>Title</name>
          <description>A name given to the resource</description>
          <elementTextContainer>
            <elementText elementTextId="79292">
              <text>Analysing the impact of the taxation law amendment of 2019 on corporate taxation in India</text>
            </elementText>
          </elementTextContainer>
        </element>
        <element elementId="49">
          <name>Subject</name>
          <description>The topic of the resource</description>
          <elementTextContainer>
            <elementText elementTextId="79293">
              <text>Amendment; Corporate Taxation; India; Loopholes; Privatization; Tax; Tax Evasion; Taxation Law</text>
            </elementText>
          </elementTextContainer>
        </element>
        <element elementId="41">
          <name>Description</name>
          <description>An account of the resource</description>
          <elementTextContainer>
            <elementText elementTextId="79294">
              <text>The Taxation Law (Amendment) Act, 2019 in India has brought major changes in the taxation revenue as well as in legal provisions. The actual ground reality of the Amendment on a microeconomic level is unknown, but a correlation analysis on macroeconomic indicators show that there is a high positive correlation between the corporate tax revenue and the GDP growth. The author also interlinks the effects of tax cuts on the economy with privatization and how it can mitigate the risks of tax evasion. There is a generalized misconception with privatization that it leads to a significant loss in taxation revenue. The study shows that in fact, privatization helps to expand the earnings of the Government by widening the taxation structure and slab, which the author has found through statistics. It is high time to have strong regulatory measures to prevent tax evasion by encouraging more corporate entities to become a part of the tax base.  Indian Institute of Finance.</text>
            </elementText>
          </elementTextContainer>
        </element>
        <element elementId="39">
          <name>Creator</name>
          <description>An entity primarily responsible for making the resource</description>
          <elementTextContainer>
            <elementText elementTextId="79295">
              <text>Cshaji B.</text>
            </elementText>
          </elementTextContainer>
        </element>
        <element elementId="48">
          <name>Source</name>
          <description>A related resource from which the described resource is derived</description>
          <elementTextContainer>
            <elementText elementTextId="79296">
              <text>Finance India, Vol-38, No. 2, pp. 437-452.</text>
            </elementText>
          </elementTextContainer>
        </element>
        <element elementId="45">
          <name>Publisher</name>
          <description>An entity responsible for making the resource available</description>
          <elementTextContainer>
            <elementText elementTextId="79297">
              <text>Indian Institute of Finance</text>
            </elementText>
          </elementTextContainer>
        </element>
        <element elementId="40">
          <name>Date</name>
          <description>A point or period of time associated with an event in the lifecycle of the resource</description>
          <elementTextContainer>
            <elementText elementTextId="79298">
              <text>2024-01-01</text>
            </elementText>
          </elementTextContainer>
        </element>
        <element elementId="43">
          <name>Identifier</name>
          <description>An unambiguous reference to the resource within a given context</description>
          <elementTextContainer>
            <elementText elementTextId="79299">
              <text>&lt;a href="" target="_blank" rel="noreferrer noopener"&gt;&lt;/a&gt;
&lt;br /&gt;&lt;br /&gt;&lt;a href="https://www.scopus.com/inward/record.uri?eid=2-s2.0-85200791745&amp;amp;partnerID=40&amp;amp;md5=9752dadbe5d6dcd3237b804d244a4810" target="_blank" rel="noreferrer noopener"&gt;https://www.scopus.com/inward/record.uri?eid=2-s2.0-85200791745&amp;amp;partnerID=40&amp;amp;md5=9752dadbe5d6dcd3237b804d244a4810&lt;/a&gt;</text>
            </elementText>
          </elementTextContainer>
        </element>
        <element elementId="47">
          <name>Rights</name>
          <description>Information about rights held in and over the resource</description>
          <elementTextContainer>
            <elementText elementTextId="79300">
              <text>Restricted Access</text>
            </elementText>
          </elementTextContainer>
        </element>
        <element elementId="46">
          <name>Relation</name>
          <description>A related resource</description>
          <elementTextContainer>
            <elementText elementTextId="79301">
              <text>ISSN: 9703772</text>
            </elementText>
          </elementTextContainer>
        </element>
        <element elementId="42">
          <name>Format</name>
          <description>The file format, physical medium, or dimensions of the resource</description>
          <elementTextContainer>
            <elementText elementTextId="79302">
              <text>Online</text>
            </elementText>
          </elementTextContainer>
        </element>
        <element elementId="44">
          <name>Language</name>
          <description>A language of the resource</description>
          <elementTextContainer>
            <elementText elementTextId="79303">
              <text>English</text>
            </elementText>
          </elementTextContainer>
        </element>
        <element elementId="51">
          <name>Type</name>
          <description>The nature or genre of the resource</description>
          <elementTextContainer>
            <elementText elementTextId="79304">
              <text>Article</text>
            </elementText>
          </elementTextContainer>
        </element>
        <element elementId="38">
          <name>Coverage</name>
          <description>The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant</description>
          <elementTextContainer>
            <elementText elementTextId="79305">
              <text>Cshaji B., Christ (Deemed-to-be-University), Hosur Main Road, Bhavani Nagar, SG Palya, Karnataka, Bengaluru, 560029, India</text>
            </elementText>
          </elementTextContainer>
        </element>
      </elementContainer>
    </elementSet>
  </elementSetContainer>
</item>
