DR.

RAM MANOHAR LOHIYA NATIONAL LAW

UNIVERSITY, LUCKNOW
2017-18

Law of taxation - II
(SYNOPSIS)
On

“Sin Tax”

Submitted to: Submitted by:

Mr. Bhanu Pratap Singh Abhishek Kumar Singh, Section-B
Associate Professor (law) Enrollment No. 130101004
Introduction
A sin tax is a tax levied on an often culturally disfavored but nonetheless legal
and widely used product. The term "sin tax," however, is not as broad as it sounds
and refers almost exclusively to taxes on tobacco, alcohol, and gambling.
Although there have been a number of recent efforts to impose sin taxes on a
greater variety of products, such as unhealthy food or firearms, almost all of these
efforts have failed.
Generally, the purpose of a sin tax is two-fold. First, like all taxes, a sin tax is
levied to raise revenue for government expenditures. Unlike other taxes, however,
a sin tax is often enacted with the additional aim of reducing or eliminating the
public's consumption of a particular product.

RESEARCH METHODOLOGY: For the purpose of research, the researcher has used the
Doctrinal Method of Research. The Research is entirely a Library-Based Research, where the
researcher has made use of books, law journals, magazines, law reports, legislations, internet
websites, etc., for the purpose.

AIM AND OBJECTIVES: The main purpose behind this Research work is to point out and analyze
what sin tax is and what is its position in India.
Tentative Chapterisation:
 EVOLUTION OF SIN TAX
 INTRODUCTION
 SIN TAX: BENEFITS AND HARMS FROM IMPOSING
 SIN TAX: FORM OF EXCISE TAX
 SIN TAX AND CONSTITUTIONAL PROVISION
 COMPLEX TAX SYSTEM IN INDIA
 CONCLUSION
 BIBLIOGRAPHY

Bibliography:
Bibliography will be dealt by the researcher in the final draft.