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Goods and Services Tax (GST): Advantages and Disadvantages

Taxes have been implemented in the society by the human civilization for ages. A number of studies have been conducted regarding the development of taxation in the society since the ancient times. Taxation is beneficial as it is the only way through which the government can provide the basic infrastructure and prosperity to its citizens. The latest development in this regard is the introduction of GST in India. GST is a short acronym for Goods and Services Tax. The GST has been implemented by the government in India. In the present article, an attempt has been made to examine the advantages and disadvantages that are associated with GST.

Before proceeding with the pros and cons of GST, it is important to briefly discuss what GST is. GST can be described as the replacement of all the indirect taxes that are being currently levied by the government on goods and services across the country. In this way, basically GST can be described as direct taxation that will provide a single domain of tax. That is to be levied at the national level. GST is consolidated on the basis of a uniform rate of tax and it has to be paid at the end of the final destination or at the point of consumption. GST will reform the current taxation regime and it will provide for a coalition between the Central and the State Government. GST will provide a basic cooperated linkup among the Indian markets that is expected to provide a boost to the economy.

Let us proceed with the advantages and disadvantages that can be expected by the implementation of GST in India. Among the advantages of GST, the following need to be mentioned:-

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Should we allow voluntary euthanasia?

The points that are generally given in favor of permitting voluntary euthanasia are:-

1. In the present world, it will be logical to allow voluntary euthanasia. Despite the significant advancements made by the medical science, still there are several diseases that are not curable. Therefore in these cases, voluntary euthanasia should be allowed so that these people may end their suffering. In the same way, voluntary euthanasia should also be allowed in case of the criminals of war crimes. If these persons want to end their life, the state should allow them to do so because the state has to make considerable expenditure for keeping them in prisons.

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Is law enough to control child labour?

There are many persons who believe that the problem of child labor cannot be dealt with effectively by implementing laws in this regard. According to these persons, the issue of child labor has social and economic aspects and therefore, the law alone cannot deal with this issue. On the other hand, it is believed by many that the effective enforcement of laws prohibiting child labor can be the answer to this problem. According to these persons:-

1. A duty has been imposed on the governments by the international conventions according to which they are bound to protect and uphold the dignity of human beings. For this purpose, it is very important that all the human beings are independent. This independence can be achieved by good education, sufficient income and a good quality of life. However, when the children are engaged in child labor, they lose their creativity as well as the innocence associated with youth. Therefore, it is very important for the governments to introduce laws that are aimed at protecting the rights of the children. Therefore, the law against child labor is the most effective measure to deal with this problem.

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Should we give stricter punishment to child offenders?

The question is generally asked if imposing stricter punishments for the child offenders can be treated as an answer to juvenile crime. While there are many persons who believe that already sufficient stricter punishments are being prescribed for the child offenders, there are many who believe that stricter punishments should be introduced for the child offenders. The reasons given in favor of stricter punishment for the child offenders include:-

1. There is no doubt that strict punishment should be given to the child offenders if they have ruined the lives of another child and curtailed a budding life. In such circumstances, it is only fair that similar treatment should be given to the offenders even if they are juvenile persons. Such strict punishment will help in making sure that they do not commit the same offense again and in this way the lives of several other children will be saved. In case, strict punishment is not prescribed for the child offenders, they may be lured to do the same crime again and again without the fear of any strict punishment.

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Should night time curfew be imposed on young people?

While there are many persons who believe that night curfew should be imposed on the young people, there are many who believe that imposing such a curfew is the violation of the rights of these persons. However the points that are given in favor of imposing curfew include:-

1. Crime among the youth has become a very major problem. Generally, the issues of drug abuse and violence are also included in it. These gangs of youths create havoc in the cities and criminal behavior becomes very common. Therefore, it is advisable to impose curfew on the young people to deal with these issues. If such a curfew has been imposed, the young people will not be able to come on the streets after dark and as a result, they will be able to stay away from trouble. It is also easy for the police to impose nighttime curfew instead of taking other measures aimed at preventing youth crime. Therefore, it can be recommended that night curfew should be imposed on the young people, keeping in view the rising crime in the cities.

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Should Catholic Church change its stand on the use of contraceptives?

It has been stated by many people that the Roman Catholic Church needs to change its policy towards the use of contraceptives. In this regard, these people have given several reasons. However there are others who believe that the Catholic Church should not introduce any changes in its contraception policy. In this regard, they have given the below mentioned reasons.

Points against introducing any changes in the contraception policy by the Roman Catholic Church:-

1. First of all, these people claim that the health science clearly provides that there are very high chances of getting sexually transmitted diseases if a person engages in sexual acts with more than one partner. At the same time, these people claim that doing so is also against the fundamentals of the religion or the Ten Commandments. Therefore, these people claim that sex has been defined only for the purpose of procreation. Therefore, having sex for any other reason is not good. Similarly, a responsibility has been imposed on the woman regarding themselves as well as for their potential child. People can have sex in marriage for the purpose of having children. The persons who are not in favor of any change in the contraception policy of the Catholic Church believe that the church also believes in contraception but only if it is through abstinence. They also believe that it is a very significant issue and therefore, a strong opinion has been held by the church. These people believe that the choice in this regard should be left to the Catholics themselves.

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Censorship on Art; Good or Bad

Points have been raised in favor of and against imposing censorship on art. The people who believe that censorship needs to be imposed on art believe so due to the following reasons:-

Points in favor of censorship of art:
1. The right of an individual ends when such individual starts to infringe upon the rights and safety of other people. An example in this regard can be given of the laws that have been implemented with a view to prohibit hate speech and racial hatred. By implementing these laws, it has been accepted that there are certain limitations regarding the freedom of speech and expression. Moreover, it also needs to be noted that as is the case with other forms of free speech, similar restrictions should also be imposing case of art so that the freedom of expression enjoyed by one person does not impinge upon the rights of other people. On the other hand, if any exception from these restrictions is created in case of art, there is a possibility that such exception may be used by the people for indulging in hate speech, because these people will try to use the liberty that has been given to artistic expression for indulging in racial hatred or hate speech.

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Which is good; Capitalism or Socialism?

Points in favor of capitalism:-
1. The right to own property is considered as a major right that is present since the existence of the man. Therefore, the private ownership of property allows the individuals security and also the way in which they can control their affairs. The ownership of land, goods and business brings with it a responsibility and in this way, the individuals can also plan regarding their future so that they can provide for themselves as well as for their families in future. For example, when a person owns a house or land, it is possible for such a person to borrow money against such property that can be used by such person to invest for their future. However, when the right to own private property is not available, such borrowing and investment is not possible and it results in a lack of economic growth.

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