A Review of the Indian Tax Regime: Evolution and Current Trends Over the Last Decade
Year: 2024
Type: article
Abstract: This research paper examines the evolution of the Indian tax system over the last ten years, focusing on key reforms, challenges, and their impact on the economy. The study highlights the transition from a complex, fragmented tax system to a more streamlined and transparent framework, with particular emphasis on the implementation of the Goods and Services Tax (GST) in 2017. The paper also explores the impact of digitalization and policy changes on direct and indirect taxes, as well as their implications for businesses and individuals.
Author: Aman Mehboob
Language: English
Topic: Economic and Fiscal Studies
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W6930684645
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