Evolution of Indian Tax System – Tax Policy, e-initiatives and administrative reforms

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Deepti, Dr. Monika Goel


A strong tax policy reflects the performance of tax administration. This paper examines the various stages of tax policy change made in the history of Indian Income Tax. With the rise in tax rates under different slabs rates to reduction in tax rates. The changes are necessary with change in economical conditions. Some time the crises makes it necessary to bring change in the tax policies. The main objective of the study is to extract the efforts that has been taken by the Government to increase the revenue collection, enhance the voluntary compliances and hinder the tax evasion for making a sound taxation. The paper focuses on two dimensions: first the historical view of Indian taxation and second on the stages of change in tax structure from organization structure to computerization.

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