Issue: August 2017
 
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2017 will go down as one of the most significant years in the history of India with Goods and Services Tax becoming a reality from July 1, 2017. The new...
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Articles
  Creating a Unified Taxation Regime” by T N Ashok
  GST as a landmark taxation reform and a 2nd major surgical strike on tax evaders as it brings most traders into the tax net, makes movement of commodities freer in the country
  Profiteering- a GST implementation challenge by Shri Gireesh Chandra Prasad
  The government’s biggest concern is to make sure that the consumers get the benefit of reduced tax burden on goods and services that the new indirect tax code offers.
  Creating a strong IT backbone’ by Prakash Kumar
  The article discusses about simplifying the tax compliance by providing a strong Information Technology network.
  Balancing Federal Fiscal Relations by Jayanta Roy Chowdhary
  Article discusses about the balance of power between union and states in the new tax regime of GST.
Economic Paradigms and Democracy in the Age of Financial Globalization
Srinivas Raghavendra

Whether or not there exists a standard definition of the term Globalization, there is a broad agreement with the fact that the process of Globalization has had and continues to have profound impact on various aspects of human life. Globalization is not a new phenomenon for it has been a long-term gradual process of change, which affects every aspect of human life and being affected by the human enterprise, since the days of Columbus, and yet at the same time it is irregularly punctuated by episodes of dramatic change. Ever since the Columbian voyage initiated the process of intermingling of the continents of Europe and the Americas, Globalization has been influencing and reshaping every part of the world in all aspects of human life – social, cultural, economic, political, biological and ecological aspects. In the recent past, there were two intense periods where the process of globalization induced dramatic changes across the world. The first wave happened in the late nineteenth century up to the First World War, which was characterized by extensive trade networks across various continents under European Colonialism. The second wave happened in the twentieth century, starting from the 1980s to the present day, characterized as free market Capitalism led by the phenomenal development of the financial markets, and called as the financialization phase of Globalization or simply Financial Globalization.

 
 
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Do you know? : What is Forensic Auditing
Forensic auditing refers to the auditing with the main aim to employ accounting techniques and methods to gather evidence to investigate the crimes on financial front such as theft, fraud etc.
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