The Hindu Undivided Family in Independent India's Corporate Governance and Tax Regime
Bibliographic Data
| ID | 2634818 |
|---|---|
| Authors | Chirashree Das Gupta (corresponding author), Mohit Gupta (0000-0003-0952-9691) |
| Year | 2017 |
| Volume | 15 |
| Issue | 15 |
| Publication date | 2017-01-16 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | South Asia Multidisciplinary Academic Journal (JOURNAL) |
| Journal identifiers | ISSN: 1960-6060 • E-ISSN: 1960-6060 |
| Publisher | OpenEdition (PUBLISHER) |
| DOI | 10.4000/samaj.4300 |
| OpenAlex | W2613805477 |
| Language | EN |
| Citations received | 4 |
| References cited | 15 |
Social science has had a very limited engagement with the socio-legal entity of the Hindu Undivided Family (HUF). In corporate and personal law—the two spaces it inhabits—it has been largely regarded as separate and distinct entity from “modern” tax and corporate governance entities like individuals and body incorporates. It is often referred to as an archaic remnant associated with feudal structures of land and property holdings. Its implications on capital accumulation in the “modern” structures of corporate governance and tax structures have not been studied at all. This paper is an attempt to arrive at a comprehensive delineation of the role of the HUF in the corporate governance and taxation regime in independent India
Business · Corporate governance · Economics · Hinduism · Political science · Theology · Indian Economic and Social Development · Islamic Finance and Banking Studies · Philosophy · Taxation and Compliance Studies · Finance
| Unique citing works | 4 |
|---|---|
| Citations per year | 0,67 |
| Citation span | 2020 - 2026 (7) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 4 |