Dr. B.R. Ambedkar criticized the imperial Government for their oppressive system of taxation and emphasized the necessity of progressive system. Though India’s tax policy is based on the principles of equity and justice theoretically, but in practice the experiences in this regards are disappointing. Similarly Dr. Ambedkar critique of the British Government’s expenditure policy of top priority to unproductive expenditure vis-à-vis welfare program held equally good in case of expenditure policy after independence.
The book deals with the thoughts and views of Dr. Ambedkar on various aspects of Public Finance and Policies particularly Taxation, Public Expenditure and Centre States Financial relation in India. The taxation and expenditure policies of Government plays vital role in people’s welfare.
According to Dr. Ambedkar the Indian federation was not a league of state, nor is the states administration units or agencies of the Union Government. His concept of federalism meant that the state was a federation in normalcy, but unitary in the conditions of emergency.
The present book written in a lucid language deals with the thoughts and views of Dr. Ambedkar thus book becomes highly relevant in prevailing economic environment of globalization and market system wherein inequalities have increased and the digital divide threatens the social progress or the disadvantaged and poorer section of the society. The book will be useful not only to students but also to the all interested in the subject.
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