'Double-Payment Cheque and Account' : The Inexpensive and Effective Method of Tax Collection

6 Pages Posted: 25 Jun 2009

See all articles by Bijon B. Sarma

Bijon B. Sarma

affiliation not provided to SSRN

Date Written: June 24, 2009

Abstract

In any democratic country the government runs its activities by taxes collected from the citizens. The job for collection is done by one or more authorities. In the developing countries the moral of the common people in general is not that high as to pay the taxes spontaneously. In such case the government needs to take new measures for its success and quite often such measures increase the incidental cost. Various systems using sophisticated gadgets can ensure better return. However, even though such gadgets may not be that costly in the developed countries, those prove to be extremely costly in purchase and maintenance in the developing countries. In such a situation the developing countries should endeavor to find out measures suited to their social and economic conditions and consistent with the level of their technological development. The 'Double Payment Cheque and Account' is a new system proposed by this author. The author believes that this inexpensive system is capable of taking care of most of the problems related with the realization of taxes from the people’s earning in the developing countries.

Keywords: taxation, double payment cheque, VAT

Suggested Citation

Sarma, Bijon Behari, 'Double-Payment Cheque and Account' : The Inexpensive and Effective Method of Tax Collection (June 24, 2009). Available at SSRN: https://ssrn.com/abstract=1424898 or http://dx.doi.org/10.2139/ssrn.1424898

Bijon Behari Sarma (Contact Author)

affiliation not provided to SSRN

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