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Land utilisation

  LAND UTILIZATION  Land is a scarce resource, whose supply is fixed for all practical purposes. At the same time, the demand for land for various competing purposes is continuously increasing with the increase in human population and economic growth.Land use pattern at any given time is determined by several factors including size of human and livestock population, the demand pattern, the technology in use, the cultural traditions, the location and capability of land, institutional factors like ownership pattern and rights scale regulation. Major Types of Land Utilization in India : As in all other countries, land in India is put to various uses. The utilization of land depends upon physical factors like topography, soil and climate as well as upon human factors such as the density of population, duration of occupation of the area,land tenure and technical levels of the people.There are spatial and temporal difference in land utilization due to the continued interplay of phys...
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Direct taxes

DIRECT TAXES 
Direct taxes are those taxes which are paid by the person directly whom they are imposed . The burden of such taxes cannot be transfered from one person to another .
Example : income tax .

Merits
a)Direct taxes are equitable as they are imposed according to the paying capacity of a person.
b)These are economical because their cost of collection is low as they are usually collected at the source.
c)These are certain. The tax payer knows whom,where and how much he has to pay.
d)These are elastic as with the increase in country's income ,the revenue of government also increases.
e)These are productive in the sense that government can get considerable amount of revenue from these taxes.
f)These are convenient to pay because the manner and time of collection of these taxes us to the convenience of tax payer.
g)These taxes arose civic consciousness among the tax payers and tax payers take interest in manner in which public money is spent by the government.
h) Distributive justice is secured through these taxes as these helps in reducing inequalities of income and wealth.
I)Direct taxes cab always be made progressive by letting then on richer sections and increasing the rate of a tax when income rises.

Demerits
a)Indirect taxes are inconvenient to pay as tax payers get their incomes in bits and have to pay taxes in bulk.
b)Direct taxes are unpopular because they are painful and their burden is directly felt by payer.
c)There is possibility of evasion of taxes also by concealing their incomes and showing false account.
d)These are not determined and imposed in scientific manner . Government often fix the rate arbitrarily.
e)These covers only small part of population.
f)High rate of direct taxes may effect the desire,ability to work,save and invest of payer.These discourages capital formation.
g)Heavy direct taxes also discourage foreign investors to make investment in the country which hinders economic development.
h)These are uneconomical because of high cost of tax collection.
I)It is always impossible to distinguish between the earned and unearned income.


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