Indian Tax Structure and its Role in Developing India: A Critical Analysis

  • Swapnajeet Pattnaik and Dr. Snigdha Sarkar
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  • Swapnajeet Pattnaik

    Student at KIIT School of Law, India

  • Dr. Snigdha Sarkar

    Assistant Professor at KIIT School of Law, India

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The current research is focusing on a critical analysis of the Indian Tax Structure and its role in the developing India. The country's economic prosperity is determined by its tax structure, which is the primary source of government revenue. The simple concept of a taxation system is to make it easier for businesses to operate. This system helps a country's businesses grow and create jobs, but it also allows for the evasion of taxes. Unfortunately, the cost of doing business can prevent a country from achieving its goals. Since taxation is one of the most important factors in affecting country’s development, India has developed a well-designed tax system. According to the Indian Constitution, the levying of taxes and duties rests with the three levels of government. Despite the various revisions that have been made to India's taxation system, it is still not an ideal system. Several issues, such as tax avoidance, black money, and reliance on indirect taxes, indicate that the country will need to make significant changes in the future. A wide range of data have been obtained from the many official web pages of the Indian government. It is apparent that the nation offers an extensive array of taxation and revenue collection authorities. This study aims to analyse the evolution of the country's taxation system and its current status. The study uses both primary and secondary data available in different index journals to reach at its conclusion.


Research Paper


International Journal of Law Management and Humanities, Volume 6, Issue 5, Page 2252 - 2265


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