Vijaya K Varma Mr An independent researcher   VIJAYA KRUSHNA VARMA RAJA VENKATA NAGARAM GUDIVADA P.O., via PEDAGUMMULURU VISAKHAPATNAM Dt.,, ANDHRA PRADESH 531083 INDIA   vijayakrushnavarma@gmail.com   www.vijayakrushnavarma.com           JEL Areas: H2 : Taxation, Subsidies, and Revenue: General E4 : Money and Interest Rates: General