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Corporate Financing and Tax Environment in India

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  • J Dennis Rajakumar

Abstract

This paper examines the pattern of corporate financing, particularly, behavior and composition of internal sources of funds. As firms’ capacity to generate funds internally are mostly affected by reserves and surplus, and depreciation provisions, this paper discusses how corporation taxation policies and various tax relief measures provided by the government time and again have significantly affected the generation of internal funds.

Suggested Citation

  • J Dennis Rajakumar, 2009. "Corporate Financing and Tax Environment in India," The IUP Journal of Public Finance, IUP Publications, vol. 0(3 & 4), pages 25-42, August.
    • Handle: RePEc:icf:icfjpf:v:07:y:2009:i:3:p:25-42
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