Principles of Taxation Law

1. Introduction:
   1. History and Objects of Taxation
   2. Direct and Indirect taxes
   3. Concept of Tax and Fee
   4. Distinction between Tax and Fee
2. Constitutional provisions relating to Taxation
3. Nature and Scope of Tax
4. Residuary Power of Taxation Under Entry 97 of the Union List
5. Power to levy Taxes on Income
6. Goods and Services Tax: Concept, Nature and Scope
7. Distribution of Tax Revenues
8. Inter-Governmental Tax Immunities
9. Judicial Review of the Orders of Tax Authorities
10. Cannons of Taxation & Characteristics of a Good Tax System
11. Tax Evasion & Black Money:
    1. Causes & Effects of Tax Evasion
    2. Tax Evasion, distinguished with Tax Avoidance and Tax Planning