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Revised Syllabus of Continuous Professional Development ...

Sources of Revenue, Taxes, Canons of Taxation, Characteristic of Good Tax System, The Theory of Tax Structure Development, Changes in Tax Structure under the Impact of Economic Development, Relative Merits and Demerits of Direct and Indirect Taxes. 4. Problem of Equity Cost of Service Principle, Benefit or 'Quid Pro Quo' Theory. 'Ability to Pay'

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