International Journal of Public Finance, Law & Taxation (IJPFLT)

International Journal of Public Finance, Law & Taxation (IJPFLT)

International Journal of Public Finance, Law & Taxation

ISSN: 2581-3420 (online), Impact Factor: 5.405

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 JRIFSN 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