| |
| Multiplexes
– A Case for Exemption of Entertainment Taxes |
| The study on multiplexes was
undertaken in Delhi and Haryana state. The objective of the
study was to evaluate the impact of entertainment taxes on multiplexes
and to suggest rationalization measures. The study covers multiplexes
scenario in Indian and abroad, it’s role in Indian tourism
industry, issues involved in growth of multiplexes, comparative
analysis of entertainment taxes within Indian states as well
as with Asian countries, need and impact of exemption of entertainment
taxes followed by suggested entertainment tax framework. |
| |
|
| Table
of Contents |
| MULTIPLESES |
| |
Global Scenario |
| |
Indian Scenario |
| |
Entry for Corporate in Multiplexes |
| |
Multiplexes in Pipe Line |
| |
Multiplexes Screens Expected
in Various States |
| |
Issues Facing the Growth of
Multiplexes |
| ENTERTAINMENT & TOURISM |
| TRADITIONAL CINEMA THEATERS |
| ENTERTAINMENT TAXES |
| |
Comparison with Other Asian
Countries |
| |
Entertainment Tax Rates of Indian
States |
| |
Entertainment Tax as Share of
State Revenues |
| CASE FOR EXEMPTION OF ENTERTAINMENT TAX IN DELHI |
| |
SOCIAL RESPONSIBILITY |
| |
|
Safe Cinema |
| |
|
Employment Criterion |
| |
|
Improved Standards of living |
| |
|
Consumer satisfaction |
| |
PROMOTION OF ENTERTAINMENT &
TOURISM INDUSTRY |
| |
|
Inadequate number of Theaters in Delhi |
| |
|
Viable Theaters |
| |
|
Corporatization of Film Exhibition Industry |
| |
|
Tourism Infrastructure Cost Structure |
| |
DIRECT INCREASE IN STATE REVENUE
FROM MULTIPLEXES |
| |
|
Current collection of Entertainment
Tax in Delhi |
| |
|
Potential entertainment Tax Collection |
| |
DIRECT INCREASE IN STATE REVENUE
FROM ALLIED ACTIVITIES |
| |
INCREASE IN STATE REVENUE FROM
MULTIPLIER EFFECT |
| |
|
Competitiveness Enhancement |
| |
|
Development of an Area |
| SUGGESSTED ENTERTAINMENT TAX FRAMEWORK |
| |
Eligibility |
| |
Exemption |
