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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...

Tax-Classification

Tax-Classification

Direct and indirect tax
A direct tax is that whose burden is borne by the person on whom it is levied. He cannot transfer the burden of tax to some other person .
Example:Income tax
Indirect tax is that which is paid by one individual but the burden of which is borne by another individual. A person who pays the tax in first instance transfer it's burden to another person.
Example: excise duty on sugar is paid first by the producer and then transferred to consumers.

proportional, Progressive,Regressive and Depressive tax
Proportional tax :It is a system of tax that imposed a lower tax rate on low income earners compared to those with high income. It is based on the ability to pay of tax payers.

Progressive tax: A tax which increases with the increase in income is called progressive tax.The tax system of India is progressive in nature. 

Regressive tax : A tax which decreases as there is the rise in its income.In regressive taxation, the larger the income of tax payer, the smaller is the proportion that he contributes.  

Degressive tax :A tax which is progressive up to a certain limit and afterwards it converts to proportional tax system  is Degressive tax.

Specific and Ad valorem tax
Specific tax :When tax is imposed on commodity according to its weight , size or measurements , it is called specific tax. It is easy to levy and more convenient to collect .

Ad Valorem tax is based on assessed value of an item such as ream estate or personal property. It is also imposed as import duty on goods from abroad.

Single and Multiple tax
Single tax:A single tax means one kind of tax. It implies on one class of thing or one class of people. Such tax is collected regularly every month or year .
Multiple tax: Multiple tax system implies that there should be different types of taxes so that everybody may be called upon to contribute something towards state revenue .

Value added tax and particular tax
Value added tax: Value added tax is a tad on the value added to a good or service .VA added in difference between a firm's revenue and it's payment to other firms. Thus, VAT is determined on the value that business firm adds goods and services our based from other firms.
Particular tax:Taxes can be classroom the basis of their particular nature . 
Income tax , tax on production , tax on consumption,tax on capital goods,custom duties ,property tax are its example

Personal and impersonal tax
Personal tax:A personal tax is that which is imposed on people having particular attributes, that is having particular property .For example bus passengers are charges toll box.

Impersonal tax :The taxes which are imposed on things without considering whether a poor or rich man shall purchase them are known as impersonal tax. 
For example, a radio set having same licence fee whether poor or rich buys it.

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