research topics in taxation law in india

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TAX REFORMS IN INDIA : A CRITICAL ANALYSIS-

The present research paper examines the tax reforms undertaken in India in the areas of both direct

The Jurisprudence of Taxpayer Rights in India: An Evolutionary Tale in Direct Taxation

Published: 21 November 2019
Volume 40 , pages 271–297, ( 2019 )

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research topics in taxation law in india

Kinshuk Jha 1

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This article traces the evolution of taxpayer rights in direct taxes in India. From the first income tax statute introduced in British India to the most recent one, a broad analysis has been done of the enactments to comprehend the jurisprudence of taxpayer rights in India. The role of different administrative committees and the courts of law in establishing taxpayer rights has also been analysed. The scope of taxpayer rights in post-independence India has been probed, the colonial and post-colonial travails of the taxpayer have been outlined, and the contemporary redressals to taxpayer concerns up to the period of September 2019 have been examined in this article.

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‘V G Siddhartha was the founder of India’s largest coffee-shop chain, Coffee Day Enterprises, a $572 million-in-sales business (with more than 10,000 employees) that persuaded a country raised on tea to consume something else entirely. It made him a wealthy man, one of the richest in India and, for a brief moment after Coffee Day’s 2015 IPO, a billionaire.’ Brown ( 2019 : para 3).

Johnson ( 2019 ).

Choudhary ( 2019 : para 2).

The Central Board of Direct Taxes (CBDT) is a statutory authority functioning under the Central Board of Revenue Act, 1963. The officials of the Board in their ex-officio capacity also function as a Division of the Ministry dealing with matters relating to levy and collection of direct taxes.

“Tax terrorism” is the Indian term for harassment by revenue officials. Dhume ( 2019 ).

Bentley ( 2016 : 192).

Foucault ‘referred to his method of study as description, arguing that the role of philosophy is not to reveal what is hidden, but rather to make us see what is seen.’ Orford ( 2012 : 609).

Singh ( 2019 : 2).

Indra Sawhney case (1992: para 479).

Singh ( 2019 : 10).

Smith ( 1999 :145).

James Wilson was India’s first finance minister and founder of The Economist. By 1859, Wilson -a former hatter from Hawick, Scotland; financier; and magazine editor (The Economist) was a leading member of the Liberal Government; on the cusp of becoming Chancellor of the Exchequer. Bagehot ( 1968 : 352–353).

‘The East India Company was formed in London on the last day of 1600 by a group of merchants, mariners, explorers and politicians. Its mandate was to finance trading voyages to India, Southeast Asia and China with subscribed Capital.’ Roy ( 2015 : 6).

Hibbert ( 1978 ).

‘Thomas Babington Macaulay, the English historian, essayist and politician, called the East India Company ‘the greatest corporation in the world’. Today we would use those words. We might call it the world’s most powerful corporation, which it was during its 275 year life that extended from the mercantilist period of chartered monopolies to the industrial age of modern corporations.” Das quoted in Roy ( 2015 : xxiv–xxv).

Jenkins ( 2012 : 89).

Letter to a friend (July 4, 1860) The name of the recipient is not disclosed: letters copied to Bagehot are described in all published sources only as letters to friends. Quoted in Jenkins ( 2012 : 91).

Income was taxed in four broad schedules or heads. The schedules cast a wide net, and were based on what we now know as the residence and source principles. Ibid .

Pagar (YEAR: 21–22) citing Report on the Income Tax in the N W Provinces (1861–1862) ; Niyogi (Year: 36–37).

Rao ( 1931 : 11, fn.127).

While the Income tax was payable by all persons having income more than 20 lb, Licence Tax would be payable by all. This would cover all the classes whose income was difficult to be assessed or those subjects who paid little towards the revenue of India in other respects. Moore ( 1966 ).

Income Tax Act of 1886.

IT Report ( 2018 : para 1.4).

Alvaredo et al. (2017: para 1.3).

IT Report ( 2018 : para 1.6).

Income Tax Act ( 1961 ), Section 5.

IT Report ( 2018 : 1.7).

Jenkins ( 2012 : 14).

ITA ( 1860 s.64).

ITA ( 1860 s.55, s.56 cl.4).

ITA ( 1860 s.60, s.53).

ITA ( 1860 ss.177–178, 216).

The purdah system was in place in Hindu and Muslim communities both.

ITA ( 1860 ), sec. 197.

Punjab Laws Act 1872 .

Income Tax Act of ( 1886 ).

Income Tax Act of ( 1918 ).

Indian Income Tax (Amendment) of ( 1939 ).

Income Tax Act of ( 1922 ).

Indian Income Tax (Amendment) Act of ( 1926 ).

Sections 256 and 257 of the Income Tax Act of ( 1961 ).

Law Commission of India (1958: 1).

India gained independence on 15th August, 1947 and ceased to exist as a British colony.

While the work of most of the committees is significant, the focus here is on some noteworthy contributions towards the evolution and protection of taxpayer rights.

IT Report ( 2018 : 3).

Law Commission of India (1958: para 2).

Direct Taxes Administration Enquiry Committee Report (1960: para 8).

Chikermane ( 2018 : para 1).

Introduction, Final Report, 1971, Direct Taxes Enquiry Committee (1970).

Gulati ( 1972 : 1314–1317).

India signed its first bilateral tax treaty with Greece in 1965, followed by one with Egypt in 1969. 17 more bilateral agreements were concluded in the 1980 s with countries like Japan, Mauritius, USA and Brazil, among others. In the 1990 s, this process gained momentum and 39 treaties were signed, notably with France, the United Kingdom, Singapore, Switzerland, China and Russia. Jaiswal and Biyani ( 2016 : 10).

Rao ( 2016 : para 2).

Taxpayers are allowed to mitigate their tax liability so long as it is within the four corners of law. This principle was laid in Inland Revenue Commissioners v. Duke of Westminster (1936: 490). Though in a later judgment of Ramsay Ltd. v. Inland Revenue Commissioners ( 1982 : para) the use of colorable devices for tax planning was completely shunned.

“Treaty shopping” connotes a premeditated effort to take advantage of the international tax treaty network and a careful selection of the most favorable tax treaty for a specific purpose. Rosenbloom ( 1983 : 766).

Duhigg and Kocieniewski ( 2012 : 2).

Deloitte ( 2018 : para 1).

Zuchermann ( 2015 : 36).

Vodafone v. Union of India ( 2012 : 573).

Sections 2(14), 2(47), 9 and 195 of the Indian Income Tax Act 1961 were amended by the Finance Act of 2012. Govt. of India.

For detailed history of retrospectivity, see, Salve ( 2015 : 1–28).

Singh and Nagpal ( 2014 : 5).

Krishnamurthy ( 2013 : para 2).

GAAR was finally made effective from 1st of April, 2017 in India.

GAAR Report (2012: 36).

Krishnamurthy ( 2013 : para 1).

TARC recommendations (2014: 2–3).

OECD ( 2013 : para 1).

An earlier attempt was made by the UPA Government to bring a new legislation in 2010 when a taskforce had submitted a draft Direct Tax Code. However, this could not be taken further due to differences within and outside the Government. Business Line ( 2019 : para 2).

A good tax system is generally perceived as comprising of the four canons of taxation of Adam Smith, namely, canons of equality, certainty, convenience and economy. These canons were propounded in his much-acclaimed work ‘ An Inquiry into the Nature and Causes of the Wealth of Nations , published in 1776. Smith ( 1999 : 416).

Article 265 in The Constitution of India 1949 states ‘Taxes not to be imposed save by authority of law No tax shall be levied or collected except by authority of law’ ( 1950 : Art. 265).

American and French Revolutions primarily.

The legislative powers are divided within three lists, namely, Union, State and Concurrent, within the premise of this Article.

BMR Advisors ( 2013 : 34).

Lohia Machines v. UOI ( 1985 : 308).

KrishnaMurthi and Co v. State of Madras ( 1972 : 2455).

BMR Advisors ( 2013 : 50).

‘The State shall not deny to any person equality before the law or the equal protection of the laws within the territory of India.’ Constitution of India ( 1950 : Art. 14).

Article 301–304 provide the scope of taxation on movement of Goods and Services across the territory of India. Reasonable restrictions, through entry taxes, on public policy grounds were held as valid impositions. A Constitution Bench of 9 judges in Jindal Stainless Ltd. v. State of Haryana ruled this by a 7:2 opinion. The bench further stated that the factum as to whether an entry tax is discriminatory or not has to be examined by the respective benches hearing the same. Constitution of India ( 1950 : Art. 301–304).

Jindal Stainless v. State of Haryana ( 2016 : 461).

Cape Brandy Syndicate v. IRC ( 1921 :71).

Saran v. Commissioner of Sales Tax ( 1985 : 985).

Varghese V. ITO ( 1981 : 597).

Collector of Central Excise vs Parle Exports ( 1989 : 644).

Commissioner of Customs (Import), Mumbai v. Dilip (2009: 40).

Some jurisdictions have the Taxpayer Bill of Rights in place instead of a Charter, for example USA and Canada. Also, the Tax Code of Chile has a legislated list of taxpayer rights. Govt. of Australia ( 2017 : Chap. 2).

The concept was first articulated and implemented in the United Kingdom by the Conservative Government of John Major in 1991 as a national programme with a simple aim: to continuously improve the quality of public services for the people of the country so that these services respond to the needs and wishes of the users. The programme was re-launched in 1998 by the Labour Government of Tony Blair which rechristened it “Services First”. India followed suit by introducing Citizen Charter in most of the public departments in 1998. Govt. of India ( 2017 : para 4 ff).

de Zeeuw ( 2008 : 40).

Govt. of Australia ( 2017 : Chap. 2).

Jain and Sekar ( 2015 : 445).

Section 246-A, 253(2), 260-A(2), 263 and 264 of the Income Tax Act of ( 1961 ).

Deloitte ( 2019 : 9).

Final Report, 1971, Direct Taxes Enquiry Committee, 1970.

Section 245 B of Income-tax Act, 1961 (Chapter XIX-A).

A proviso to Section 245 H of the Income Tax Act 1961 was inserted in June 2007. This amendment limited the extent of immunity only to provisions of Income Tax Act 1971 and Wealth Tax Act 1957 , for all applications filed before the Settlement commission after 1st June 2007.

Only a writ petition can be filed if principles of natural justice have been violated and mandatory procedural requirements of law were not complied with.

Govt. of India ( 2016 : Para 1).

Savla and Sharma ( 2017 : para 3).

Section 245D(4A) of the Income Tax Act 1961 .

Govt. of India ( 2015 : chap 8).

Deloitte ( 2019 : para.1).

Columbia Sportswear Co. v. DIT ( 2012 : 224).

Section 245(R)(6) of Income Tax Act ( 1961 ).

Dhruva Advisors ( 2018 : 3).

Section 92CC and 92CD, Income Tax Act 1961 .

Black's Law ( 2009 ).

Dhruva Advisors (2018: para 4).

Section 144C of Income Tax Act 1961 , inserted by Finance Act of 2009.

MAP is an alternative available to taxpayers for resolving disputes giving rise to double taxation whether juridical or economic in nature. The agreement for avoidance of double taxation between the countries would give authorization for assistance of Competent Authorities in the respective jurisdiction under MAP. In the context of OECD Model Convention for the Avoidance of Double Taxation, Article 25 provide for assistance of Competent Authorities under MAP. Vaidya and Rao (2011: para).

Sections 2(14), 2(47), 9 and 195 of the Indian Income Tax Act ( 1961 ) were amended by the Finance Act of 2012. Govt. of India ( 2012a , b , c ).

Mohan ( 2012 : para 2).

Mohan ( 2013 : para 3).

Srivats ( 2017 : para 5).

Cairn Energy ready to reinvest in India if retro tax issue is resolved. PTI ( 2019b : para 1).

Cairn India tax case: Retrospective tax arbitration award delayed till 2019-end. PTI ( 2019a : para 2).

Recently, the Delhi High Court in the case of Union of India v. Khaitan Holdings (Mauritius) Limited & Ors. refused to grant anti-arbitration injunction (i.e. stay on arbitration proceedings) to Union of India in a dispute under India-Mauritius Bilateral Investment Treaty. It held that interference by domestic courts in arbitral proceedings under BIT is permissible only in “compelling circumstances” in “rare cases”. The Court reaffirmed that issues as to the jurisdiction of the arbitral tribunal should be decided by the arbitral tribunal itself. Modani et al. ( 2019 : para 1).

Ranjan and Anand ( 2018 : para 1).

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‘Faceless e-assessment scheme for taxpayers launched’. ET Bureau ( 2019 : para.2).

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Acknowledgements

I am thankful to International Bureau of Fiscal Documentation, Amsterdam for the research stay during the summer of 2017. It provided me with valuable insights which have been helpful in the development of this paper. I thank Luca Cerioni for his generous guidance. I also thank Prabhakar Singh and Arpita Gupta for the sustained conversations and thoughtful comments.

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Jha, K. The Jurisprudence of Taxpayer Rights in India: An Evolutionary Tale in Direct Taxation. Liverpool Law Rev 40 , 271–297 (2019). https://doi.org/10.1007/s10991-019-09239-7

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The present study examines the long-run and short-run relationship between tax structure and state-level growth performance in India for the period 1991–2016. The analysis in this paper is based on the model of Acosta-Ormaechea and Yoo ( 2012 ), and for the verification of the relationship between taxation and economic growth the panel regression method is used. With the use of 14 Indian states data, Panel Pool mean group estimation indicates that income tax and commodity–service tax have negative effects whilst property and capital transaction tax have a significant positive effect on state economic growth. This study finds ‘U’ shape relationship between tax structure and growth performance. Based on the analysis, we conclude that for faster growth of Indian states, policymakers should give more focus on property taxes along with the reduction in income taxes.

1 Introduction

The study on the potential association between tax structure and growth performance has gathered a great deal of attention from policymakers, academicians and regulatory circles for several reasons. First, the developing and emerging economies require a large volume of tax revenues for the smooth and efficient functioning of the state at both the national and sub-national levels. Globalization has laid down the foundation for Goods and Service Tax (GST) in many developing countries (Mcnabb 2018 ). Due to competition, developing countries are also facing the difficulties to maintain existing tax revenues (Bird and Zolt 2011 ). Second, tax collection and structure of it create distortionary impacts in the economy through tax burden. Thus, the positive and negative impact of tax made the ‘tax–growth’ relationship more complex and the structure of taxation has a definite role in the development process of an economy.

In a budget constraint economy like India, investigation of tax–growth relationship enables us to formulate the suitable policy measure for the more inclusive and equitable growth process. The budget crisis is usually resolved through the cut-down of public spending or/and an increase in tax revenues (Macek 2014 ). Rapid reduction in spending or increase in taxes is harmful to long-run growth performance. Thus, the concern of the government lies with the problem of fiscal consolidation with sustainable growth performance where tax policies are vital.

Empirical evidence on the impact of tax structure on growth performance is not conclusive. India has adopted the Goods and Service Tax (GST) policy in 2017 intending to raise indirect tax collections and transform the indirect tax structure into a single market to avoid tax evasions and double taxation. GST is regarded as one of the major tax policy changes in independent India and economists are an optimist about its impact on revenue generations and growth performance. But this policy is not the only policy that shaped in independent India; other major policy changes also take place after independence. Footnote 1 Tax Reform Committee (TRC) report of 1991 regarded one of the productive and structured policy recommendations in the recent decade. At the state level, sales tax reform in the form of Value Added Tax (VAT) in 2005 becomes a fruitful policy initiative. However, the tax collections in both national and sub-national level are still low as compared to the international standards. Changes in tax policy also change in the tax structure in the economy and India witnessed these changes at both levels of governments. Recent studies proved that the changes in tax structure have decisive implication in the growth performance through work–leisure behaviour, investment decisions and overall productivity (Arnold et al. 2011 ; Gemmell et al. 2011 ; Macek 2014 ; Mdanat et al. 2018 ; Durusu-Ciftci 2018 ). In India, very few empirical studies are available which analyse the impact of these changes in tax structure on growth performance and this study will be first to investigate tax–growth nexus in India with the use of state-level data.

This analysis primarily concerned with tax structure rather than to tax levels (usually measured as a tax–GDP ratio). The main advantage of tax structure analysis is that it provides revenue-neutral tax policy changes which remove the difficulties related with the question of how aggregate tax revenue changes relates with expenditure changes (Arnold et al. 2011 ). The empirical results from linear panel regression suggest us that property and capital transection tax are positively affecting the state’s growth performance, where commodity and service tax effect negatively. However, the non-linear panel regression indicates that the positive effect is only visible for property taxes at a higher level where the negative effect of commodity and service taxes becomes positive after a threshold point. The effect of income tax is not significant in long run irrespective of panel regression models.

The structure of the paper is as follows: Sect. 2 deals with the theoretical framework and empirical literature, followed by a brief description of data and methodology in Sect. 3 . Empirical results and discussion are presented in Sect. 4 and our last Sect. 5 is for conclusions and recommendations.

2 Theoretical framework and empirical literature

Growth literature very recently acknowledges the role of taxation in the growth process of an economy. Until recently, growth models are more concerned with the steady-state process and exogenous changes. On the theoretical ground, taxation does not have any impact on growth (Myles 2000 ). Development of endogenous growth models creates the space for fiscal policy especially tax policy in determining the growth performance. Barro ( 1990 ), King and Rebello ( 1990 ) and Jones et al. ( 1993 ) were the pioneer in this regard. Tax level and tax structure have an impact on the saving behaviour of the household and investment in human capital. On the other hand, the firm also changes its investment decisions and innovations following tax policies (Johansson et al. 2008 ). These decisions and incentives in the accumulation of physical and human capital create the ‘Growth’ disparities amongst the countries and state economies.

A large body of literature available on “Tax-Growth” relationship is mostly dedicated to cross-country settings (Martin and Fardmanesh 1990 ; Karras 1999 ; Myles 2000 ; Tosun and Abizadeh 2005 ; Johansson et al. 2008 ; Vartia et al. 2008 ; Arnold 2011 ; Szarowska 2013; Macek 2014 ; Stoilova 2017 ; Safi et al. 2017 ; Durusu-Ciftci 2018 ) that investigates the effect of tax policy on economic performance. Income and corporation taxes are the major tax instruments for the governments irrespective of the level of developments of a country. The formation of tax structure with these two taxes has many implications in the growth performance. The study made by Arnold et al. ( 2011 ), Macek ( 2014 ) and Dackehag and Hansson ( 2012 ) has explored the negative relation of income and corporation tax with growth performance. Vartia et al. ( 2008 ) find the negative impact of corporation tax for OECD countries. If we consider the average and marginal tax rate, marginal tax is very influential than to average tax rate in investment decisions and labour supply. Empirical studies prove that marginal tax has a negative relation with growth, which indicate raising of marginal tax rate is associated with compromises with growth performance (Padovano and Galli 2001 ; Lee and Gordon 2005 ; Poulson and Kaplani 2008 ). Studies also established that other type of taxes also has a significant impact on growth performance, like consumption tax (Johansson et al. 2008 ; Durusu-Ciftci 2018 ), GST and Payroll (Tosun and Abizadeh 2005 ), property tax (Xing 2011 ), labour tax (Szarowska 2014 ), sales tax (Ojede and Yamarik 2012 ), excise (Reynolds 2006 ), etc.

However, looking at the single country’s perspective, we find very little evidence on the same. Stockey and Rebelo ( 1995 ) with the use of the endogenous growth model study the role of tax reforms on U.S. growth performance. They have found that tax reforms have very minor implication with economic outcomes. There are several studies exist for US economy where they empirically try to establish the link between tax and growth. Atems ( 2015 ) finds the spatial spillover effect of income taxes on the growth of 48 contiguous states. On the other hand, Ojede and Yamarik ( 2012 ) have not found any kind of impact of income taxes on growth in these states. Their panel pool mean group estimation indicates that property and sales tax has detrimental consequences in development. With the use of data for the U.S. covering the period of 1912–2006, Barro and Redlick ( 2009 ) find that average marginal income taxes were halting the economic growth. However, they have provided an interesting argument that in wartime, the tax does not have any kind of relation with growth. In search of an answer to the question that whether corporate tax rise destroys jobs in the U.S., Ljungqvist and Smolyansky ( 2016 ) use firm-level data for the period 1970–2010. The main conclusion of the paper is that a rise in corporate tax is not good for employment and income and has very little impact on economic activity. Using the error correction model, Mdanat et al. ( 2018 ) find for Jordan that income tax, corporation tax and personal tax negatively impact the growth. They suggest that irrespective of tax collection, the prime focus of the government should be social justice of the people. Dladla and Khobai ( 2018 ) also find similar results for South Africa where income taxes are coming out to be negative. For the case of Italy, Federici and Parisi ( 2015 ) used the 880 firms’ data and results show that corporation tax is bad for investments with the consideration of both effective average and marginal taxes rates.

Looking at the literature, the empirical relationship of tax structure with growth performance is still unclear for India. This study attempts to fill the gap by examining the effect of tax policy on economic performance in an emerging economy such as India at the state level. Second, with the use of panel Pool Mean Group (PMG) estimator which assumes slope homogeneity in the long run and heterogeneity in the short run, we can incorporate the dynamic behaviour of the variables which will be new to tax structure–growth study in India. Third, the tax–growth nexus may show a non-linear relationship due to the threshold effect. We consider this non-linearity in our panel regression model which will be a contribution to the existing literature.

3 Data and methodology

To study the effect of tax policy on economic performance in India, we employed three models and included each tax instruments in the models separately to avoid the problem of Multicollinearity. Following the works of Arnold et al. ( 2011 ) and Acosta-Ormaechea and Yoo ( 2012 ), the tax structure is measured by the share of individual tax to the total state tax revenues. We investigate the tax–growth relationship with the following equation.

Here, Y it is the growth rate of Per capita net state domestic product (NSDP), SGI is the state gross investment as a percentage of state domestic product, TAX is one of the tax shares (Property, Commodity & Services and Income), Tax Burden Footnote 2 is the ratio of total tax revenues to state domestic product and ϵ is the error term. Per the work of Acosta-Ormaechea and Yoo ( 2012 ), this study is more concerned with the impact of tax structure on growth rate rather than level effect. In model 1, we include property tax share, and in model 2 and model 3, we incorporate commodity & service tax and income tax, respectively. By following the approach of Arnold et al. ( 2011 ), we include total tax burden as a control variable which will reduce the biases that may occur from correlation in between tax mix and tax burden. We also included Secondary Enrollment Rate as a proxy variable for human capital in our model, but the inconsistent and insignificant results make us drop the variable from the final estimation model.

In search of a possible non-linear relationship, we introduce a separate panel regression by introducing the square of each tax share into the models.

If the coefficient of α 3 significant and carries an opposite sign to α 2 , then we can conclude that there is a non-linear relationship exist.

In this study, we included 14 Indian states for the period 1991 to 2016 and excluded North-Eastern states due to their relatively small tax revenue collections. Data have been taken from the Centre for Monitoring Indian Economy (CMIE) and Handbook of Statistics on the Indian States, published by Reserve Bank of India. The states that are included in this study are Andhra Pradesh (undivided), Footnote 3 Assam, Gujarat, Haryana, Himachal Pradesh, Jammu & Kashmir, Karnataka, Kerala, Maharashtra, Punjab, Tamil Nadu, Orissa, Rajasthan and West Bengal. All the states are included in model 1 and model 2. For model 3, due to the data availability, we include only seven states Footnote 4 namely Andhra Pradesh, Assam, Gujarat, Karnataka, Kerala, Maharashtra, and West Bengal.

The selection of the study period is primarily driven by the argument provided by Rao and Rao ( 2006 ) that after the market-oriented economic reform of 1991, more systematic and long-term goal-oriented tax reforms were initiated in state level for India. The economic reform also brings rapid growth in India and it becomes very interesting to look at the tax–growth nexus after the economic reform. The second restriction related to the use of long data span is the availability of data for each tax head for each of the states under this study.

3.1 Unit root

Pool Mean Group (PMG) specification is very fruitful and widely used model to capture the dynamic behaviour of policy variables. This model is very powerful as it can investigate both I (0) and I (1) variables in a single autoregressive distributive lag (ARDL) model setup. A necessary condition in the ARDL model is that the model cannot deal with the I(2) variables. Thus, the investigation of stationarity becomes a compulsion. We used popular panel unit root tests like LLC (Levin et al. 2002 ), the IPS (Im et al. 2003 ), the ADF-Fisher Chi square (Maddala and Wu 1999 ) and PP-Fisher Chi square (Choi 2001 ) in this study.

3.2 Panel PMG model

The Mean Group (MG) estimator was developed by Pesaran and Smith ( 1995 ) to solve the issue of bias related to heterogeneous slopes in dynamic panels. Traditional panel models like instrumental variables’ estimator of Anderson and Hsiao ( 1981 , 1982 ) and Arellano and Bond ( 1991 ) may produce inconsistent results in a dynamic panel framework (Pesaran et al. 1999 ). MG estimator takes the average value of every cross-section and provides the long-run estimate for ARDL or PMG. On the other hand, Pooled Mean Group (PMG) estimator developed by Pesaran et al. ( 1999 ) assumes slope homogeneity in the long run but heterogeneous slopes in the short run for cross-section units. Dynamic Fixed Effect (DFE) also works like PMG and restricts cointegrating vector to be equal across all panels and restricts the speed of adjustment to be equal.

Under these assumptions, PMG is more efficient estimator than to MG and DFE estimator. The prime requirement for PMG estimator is that T should be sufficiently large to N. Panel ARDL or PMG works through maximum likelihood. Our basic PMG begins with the following equation.

Here, x it is the vector explanatory variables and y i is the lag dependent variable. X it allows the inclusion of both I (0) and I (1) variables. State fixed effect is captured through μ i . Above equation can be re-parameterized to ARDL format.

ɸ i measures the state-specific speed of adjustment and known as Error Correction Term. Β i is the vector of long-run relationships and α ij and θ ij are the vectors of short-run dynamic relationships. Pesaran et al. ( 1999 ) did not provide any statistical test for checking long-run relationship but it can be concluded form sign and magnitude of Error Correction Term (ECT). If it is negative and less than − 2, a long-run relationship can be established.

4 Results and discussion

Panel unit root test results from Table 1 suggest that in the case of Model 1 & 2, the Growth rate of Per Capita Net State Domestic Product (PC-NSDP), Property tax and commodity taxes are stationary at level. Gross investment and total tax revenue share to GDP are stationary at the 1st difference in all models and income tax share is also stationary at the same order.

5 PMG model results

We have reported MG, PMG and DFE estimation in the Tables 2 and 3 . The Hausman test indicates that the PMG model is the best model for our data than to MG model. Negative and significant error correction terms in all the models show the long-run relationship in between variable. One major issue related to the tax–growth equation is the problem of endogeneity of the variables. As growth in per capita GDP is our dependent variables, there is a possibility that tax collections behave along with business cycles. Therefore, we tested the weak/strong exogeneity of the tax variables through the correlation analysis between business cycles and tax shares. Business cycles have been calculated using the Hodrick-Prescott (HP) Filter. We have found that all the tax instruments are very weakly related to the business cycles movement and thus, we conclude that variables are not truly endogenous.

The speed of adjustment in PMG model 1, 2 and 3 are 78.9%, 78.4% and 79.6%, respectively. For the sake of completeness, we have reported MG and DFE Footnote 5 model results also. But we are more concerned with the results of PMG estimator as Hausman test suggested that PMG is a better model than to MG. The sign of the property tax is positive and significant in the long run as well as in the short run. Results are in line with the findings of Acosta-Ormaechea and Yoo ( 2012 ). Property tax generally considered a good revenue source for state and municipal governments for providing economic and social services in the city. This tax is also able to establish cost–benefit linkages and feasible decisions for the citizens. The positive impact of property taxes indicates that the revenue generation and productive utilization of these revenues exceed the distortionary effect in these states. As we expected, the tax burden is negatively associated with growth performance in both long run and short run. The relationship is showing the distortionary effect of the tax collection in the state economy. In all models, gross investment enhancing the growth in per capita SDP in the long run. Signs are readily justified as enlargement of capital formation has a positive impact on output and employment which channelized to the development outcomes (Swan 1956 , Solow 1956 ).

Commodity and service taxes are negatively related to the growth in per-capita SDP in the long run as well as in short run and findings are similar to the work of Ojede and Yamarik ( 2012 ). Footnote 6 This tax now comes under the Goods & Services taxes, but in the pre-GST period, commodity and service taxes are reducing growth in per capita NSDP. Commodity taxes are indirect taxes and state own tax revenues mostly come from indirect taxes. As indirect taxes, it has certain disadvantages like inflationary pressure in the economy and regressive to the poor section of the society. Our results also support the same hypothesis that increased commodity tax share is harmful. In India, commodity and service tax includes central sale tax, state excise duty, vehicle tax, goods & passenger tax, electricity duty and entertainment tax. Central sale tax was imposed on interstate trade of commodities which is now transformed to Inter-State GST (IGST). According to Das ( 2017 ), if the IGST rate is high to the Revenue Neutral Rate, it will harm the aggregate demand in the economy through the reduction of disposable income. Heavy vehicle and passenger tax collections are creating an abysmal environment for industrial activities. The tax burden variable is also carrying a negative sign in both long run and short run and magnitude is very similar to model 1. Income tax share has become insignificant and positive in the long run and negative insignificant in the short run.

After examining the linear relationships, we extended our analysis to the examination of a non-linear relationship with the use of PMG estimation model. The result from Tables 4 and 5 indicates the existence of a non-linear relationship between tax structure and growth performance for Indian states. The linear coefficient for property taxes has now become negative and the square of it turns out to be positive. Thus, the property taxes show a ‘U’-shaped relationship with states’ growth performance which implies that a rise in property taxes is bad for growth initially and after a threshold point, it becomes growth enhancing. The threshold point for property taxes is 1.88 which indicates that more than 80.77% observation is more than to threshold point.

In the case of commodity and service taxes, both the linear and non-linear coefficients are significant with different signs. However, the coefficient magnitudes are abnormally large and this is due to the inclusion of both linear and quadratic terms into the single equation. The small commodity and service taxes are very bad for the state economy, whereas the large amount of it shows a positive relation. The threshold point for this tax is 4.45 which implies that 79.95% observation lies above the threshold. This is a very interesting result as high commodity and service taxes could lead to high inflation in the economy and high inflation regarded as atrocious for growth. Further investigation of these findings is highly recommendable. As like linear panel regression, the income tax shows no relation in our non-linear regression model also. However, the short-run coefficient for income tax is significant and shows a negative relationship. Income tax is considered to be distortionary tax to the economy in the presence of income and substitution effect (Kotlan 2011 ). Income tax mostly impacts the savings of the households and labour supply which is regarded as an engine of growth.

6 Conclusions and recommendations

In this study, we try to find out the long-run and short-run relationship between different tax structure and economic growth in states of India. Empirical evidence from linear regression suggests that the property tax enhancing growth and commodity & service taxes reduce it. The non-linear regression validates these findings for property taxes where high property taxes are good for growth. In the case of commodity & service taxes, the results become opposite after the threshold point and affecting the growth negatively. Interestingly, we do not find any significant impact of income taxes on growth in both linear and non-linear regressions in the long run.

As far as the total tax burden is concerned, negative relation with the growth performance is verified and results are in line with Arnold et al. ( 2011 ). The negative effect of commodity and service taxes in the short run is expected to be neutralized through the implementation of GST in India. Promotion of growth performance at the state level concerning income taxes is also very crucial. Income tax has a direct effect on individuals and their saving and investment behaviour. On the other side, tax revenues should be placed in productive investments. With the spending, the government can promote inclusive growth, equality and efficiency in the economy.

The most promising path emerged through this study for long-run growth performance in Indian states is to lower the total tax burden and shifting from income and commodity taxes to property tax for revenue generations. The conclusion may be debatable on various grounds as the studied variables do not take into account institutional quality, administrative efficiency in tax collection, fiscal balance and condition of the states and existence of informal sectors. Future research can be done to incorporate these issues.

Availability of data and materials

Dataset analysed in this study is available from the corresponding author on reasonable request.

One can see the writings of Rao and Rao ( 2006 ) for brief discussion.

This is the proxy for total tax burden in the economy with certain limitations. It does not include informal economy and expenditure policies.

Telangana state was established in 2014. We merged the data of Andhra Pradesh and Telangana to achieve aggregate data for undivided Andhra Pradesh.

Data for Income tax are available for ten states, but inclusion of these states made the model inconsistent due to huge fluctuations in tax revenue collections.

Most of the coefficients of PMG and DFE are in similar range and smaller than to MG estimator. This is due to MG estimator only takes the information of each state time series to estimate long-run and short-run coefficients.

They use sale tax, where our study takes aggregate revenue for commodity and services. However, inference can be drawn as sale tax and is one of the dominant contributors in total commodity and service tax revenue in India.

Abbreviations

Net state domestic product

Goods and service tax

Foreign direct investments

Pool mean group

Dynamic fixed effect

Auto-regressive distributed lag

The organization for economic co-operation and development

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Neog, Y., Gaur, A.K. Tax structure and economic growth: a study of selected Indian states. Economic Structures 9 , 38 (2020). https://doi.org/10.1186/s40008-020-00215-3

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Received : 26 November 2019

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Taxation’s effects on both large and small businesses
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A paper explaining the importance of accounting in the tax department
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According to the most recent academic study on tax law, what essential improvements are needed to implement tax laws in the UK?
A thorough investigation of Australian tax department employees’ active role in assisting residents of all Commonwealth states to pay their taxes on time.
Why establishing a taxation system is essential for a country’s growth
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Is it legitimate to lower the income tax so that more people begin paying it?
What is the most significant investment made using tax revenue by the government?
Is it feasible for the government to create diverse social welfare policies without having the people pay the appropriate taxes?
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What should deter people from trying to avoid paying taxes on time?
Workers of the tax department’s role in facilitating tax evasion through corruption
Investigate the changes that should be made to the current taxation system. A case study based on the most recent UK tax studies
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An analysis of the effects of intellectual capital on the expansion and development of large businesses and multinationals. An Apple case study
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An examination of the effects of tax avoidance and evasion. An analysis of the worldwide Panama crisis and how tax fraud was carried out through offshore firms
A critical analysis of how the administration of higher institutions is impacted by small business budgeting
Recognising the importance of foreign currency in a nation’s economy. How can foreign exchange and remittances help a nation’s finances?
An exploration of the best ways tax professionals may persuade customers to pay their taxes on time
An investigation of the potential impact of tax and accounting education on the achievement of the nation’s leaders
How the state might expand its revenue base by focusing on new taxing areas. Gaining knowledge of the digital content creation and freelance industries
An evaluation of the negative impacts of income tax reduction. Will it prompt more people to begin paying taxes?
A critical examination of the state’s use of tax revenue for human rights spending. A UK case study
A review of the impact of income tax on new and small enterprises. Weighing the benefits and drawbacks
A comprehensive study of managing costs so that money may flow into the national budget without interruption. A study of Norway as an example
An overview of how effective taxes may contribute to a nation’s development of a welfare state. A study of Denmark as an example
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Explain the part tax officials play in facilitating tax fraud by accepting small bribes
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A comprehensive comparison of current taxes and the Islamic zakat system is presented. Which one is more beneficial and effective for reducing poverty?
A critical evaluation of the regulatory organisations was conducted to determine the tax percentage on different income groups in the UK.
An investigation into tax evasion: How do wealthy, influential people influence the entire system?
To contribute to the crucial growth of the nation, conduct a thorough investigation of enhancing tax benefits among British nationals.
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Exploring the health and financial effects of a proposed policy to increase the excise tax on cigarettes.

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Vision: journal of indian taxation.

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Print ISSN: 2347-4475; e-ISSN: 2395-2571

Editor/s: dr. prasant kumar panda and dr. m. m. sury, frequency: bi-annual, indexation: index copernicus international, google scholar, ebsco, summon (proquest), indian citation index, cross-ref, cnki scholar, research gate, j-gate and scilit..

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Vision is a bi-annual d ouble blind peer-reviewed journal that examines and analyses policy and laws relating to business and taxation in India. The journal invites manuscripts which explores issues related to taxation laws, business laws, tax policy, public finance, national and sub-national fiscal management, federal fiscal transfers and other such issues that have implications for both the theory and practice of taxation. The scope of papers, however, is not limited to the above themes and those papers that contribute to an overall understanding of the functioning of the business and taxation laws and their implications for business are also welcome. The journal intends to serve the interests of academicians, tax professionals, business executives, government functionaries and others interested in taxation in India.

Current Issue: Volume 10, Issue 2 (July - December 2023)

Table of Contents

Research Papers

Resolving the hamletian dilemma: can non-consideration of an argument in appeal trigger rectificatory jurisdiction in indian tax law.

Doi: 10.17492/jpi.vision.v10i2.1022301

Pages: 1-13

Published Online: December 10, 2023

An Overview of State Finance of Kerala from 2001-02 to 2023-24

Doi: 10.17492/jpi.vision.v10i2.1022302

Pages: 14-39

GST Revenue Landscape in India: Assessing the Effects on Government Exchequer

Doi: 10.17492/jpi.vision.v10i2.1022303

Pages: 40-54

The Implication of Corporate Income Taxation on Foreign Direct Investment in Tanzania

Doi: 10.17492/jpi.vision.v10i2.1022304

Pages: 55-70

Exploring the Landscape of Corporate Tax Reforms: A Comprehensive Bibliometric Analysis

Doi: 10.17492/jpi.vision.v10i2.1022305

Pages: 71-86

Role of AI Chatbot in Income Tax Prediction in India

Doi: 10.17492/jpi.vision.v10i2.1022306

Pages: 87-117

Perspectives

The two-pillar solution : not a choice, but a compulsion.

Doi: 10.17492/jpi.vision.v10i2.1022307

Pages: 118-132

Time-travel in the Era of Taxation: The Story of How the Indian Tax Courts Retroactively Opted to Treat Two Independent Parties as Associated Entities

Doi: 10.17492/jpi.vision.v10i2.1022308

Pages: 133-139

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Addressing the ‘tax gap’ in India

A cooperative compliance framework programme can help build mutual trust and a strong continuing relationship between the taxpayer and the tax department, leading to sustainable compliance and revenue growth

By Akhilesh Ranjan and S. Ramesh

In October 2020, Prime Minister Narendra Modi said that he is optimistic about India becoming a USD 5 trillion economy by 2024. India’s gross domestic product (GDP) in 2020 was USD 2.66 trillion. 1 Though there was a decline in GDP of 7.3% from 2019 primarily on account of the pandemic, the economy has since shown remarkable resilience and the GDP growth has picked up pace over the last year and a half. However, the target of a USD 5 trillion economy is still some distance away. Clearly, continued and sustained high growth would be required, not only for reaching the USD 5 trillion dollar goal within a few years, but also for coming out of the COVID-19-induced disruption and achieving the Sustainable Development Goals (SDGs) set out under the United Nations (UN) agenda for emerging and developing economies . Since such growth would need substantial government spending, a sustained growth in tax revenues would also be required.

Tax reforms over the years

Over the past few years, the Central Government has introduced several far-reaching tax reforms. Some of the major steps taken on the direct taxes side were:

the rationalisation of the corporate tax structure, including dividend taxation
the deepening and broadening of the tax base by phasing out various profit-linked income tax deductions and introduction of new levies to meet the challenges of e-commerce and highly digitalised business models
the implementation of the recommendations of the G20/Organisation for Economic Co-operation and Development (OECD) Base Erosion and Profit Shifting project and modification of India’s tax treaties through ratification of the multilateral instrument.

Measures have also been taken to modernise the tax administration by:

leveraging information and digital technology for ease of filing
faster processing of returns
data analytics and faceless assessments.

Further, specific measures such as the Vivad se Vishwas scheme and the repealing of the retrospective taxation of offshore indirect transfers have been directed towards building trust between taxpayers and the tax administration. All these reforms have together contributed, at least in part, to direct tax collections in the financial year 2021-22 reaching unprecedented levels of more than INR 14 trillion (USD 180,000 million).

The launch of the Goods and Services Tax (GST) in India was a momentous indirect tax reform in the country. By subsuming all the indirect taxes at the federal and sub-national level (such as value added tax, service tax, central excise tax) into GST, several issues such as multiplicity of taxes, cascading effect of taxation and minor constraints such as physical check-posts at the inter-state borders were resolved to a great extent. By aligning GST laws and procedures across the states and introducing a single IT portal, the GSTN, the GST Council has ensured a smoother indirect tax regime.

Effective data-sharing between direct and indirect tax authorities as well as tightened compliance monitoring have contributed to robust monthly GST collections to the tune of over INR 1 trillion (USD 12,820 million) for over ten months in a row. Moreover, improvements in the customs law and procedures such as faceless assessments in a digitised environment, simplification of import-export procedures in terms of the World Trade Organization (WTO) Trade Facilitation Agreement have pushed India’s ease of doing business ranking upwards.

All these initiatives have had tangible outcomes. However, to achieve sustained revenue growth that is needed to fuel the country’s progress towards a USD 5 trillion economy and towards achieving the climate goals that it has set out for itself, it is important to:

make an objective assessment of our tax policy and approach
identify the strengths and shortfalls
address areas of concern in a targeted manner

The current strategy of ensuring predictability and stability needs to be extended to cover sustainability to optimise the collection of tax revenues required for achieving the SDGs.

India’s significantly lower tax-to-GDP ratio

It is to be noted that notwithstanding the unprecedented tax collections in FY 2021–22, India’s tax-to-GDP ratio stands at just 11.7% 2 in regard to federal taxes, with direct taxes contributing 6.1% and indirect taxes, the remaining 5.6%. In comparison, for similar sized economies (in terms of GDP) such as the United Kingdom, France and Italy, the tax-to-GDP ratio is 24.9%, 24.6% and 24.6% respectively which are much higher. Even South Africa, which is a relatively smaller economy, has a tax-to-GDP ratio of 24.2%.

There appears to be scope for significantly increasing this ratio for India (even after factoring in the tax exemption currently allowed to agricultural income). Further, only about 5% of the population actually files tax returns (about 71.4 million returns were filed during FY 2021–22), with a large proportion of filers declaring income levels that are not subject to tax or that are just marginally so. The varied reasons for non-compliance in the Indian context need to be identified and examined and appropriate policy measures as well as key administrative initiatives need to be analysed and implemented.

Select reasons for the ‘tax gap’

Informal sector
Revenue leakage
Incentives and concessions

One of the major reasons for this ‘tax gap’ is the relatively lower level of compliance among people in the informal sector of the economy. A study conducted by the International Monetary Fund 4 (IMF) found that the informal sector, while shrinking, still represents up to a third of the economic activity in low- and middle-income countries. For the period 2010–2017, the study found that this sector accounts for about 30% of the economy (in terms of GDP) in South Asia and around 28% in emerging market economies.

The informal sector largely remains outside the tax net due to non-registration under any law. It is very difficult to monitor compliance from this sector since it mostly comprises the self-employed and small businesses. As per a study carried out on the informal economy in India, about 86% of the trade, repair, accommodation, and food services industry is unorganised and part of the informal economy. While the withholding tax provisions play a significant role in preserving and preventing erosion of the tax base, bringing the informal sector to the formal/organised sector is key to widening this base. While measures taken for presumptive taxation of small businesses have resulted in a significant number of returns being filed by them, a large proportion of such returns declare incomes that are not subject to tax.

GST policies have, to a large extent, brought about greater formalisation of the economy. Some of the features of GST that helped this trend are e-invoicing, e-way bills and reverse charge payments by the service recipients in sectors such as goods transport, where smaller service providers are predominant. Lowering of GST registration thresholds, especially in smaller states and invocation of ‘deemed supplier responsibility’ on e-commerce operators in some sectors such as food delivery and cab aggregator services have heightened the pace of formalisation. Withholding taxes such as taxes deducted at source and taxes collected at source in GST have also cast a wider net to bring more players under the formal tax net. Despite this, out of 63 million enterprises (as per the latest data available from National Sample Survey Organisation 2015-16), only 13.4 million 6 have joined the GST network. There was a dip in the number of GST registrations post April 2019 when the thresholds for suppliers of goods was raised to INR 4 million per annum (USD 0.05 million per annum) from INR 2 million earlier (USD 0.025 million) as seen in the graph below. After June 2020, the number of GST registrations has gradually risen, given the post-pandemic economic recovery as well as closer compliance monitoring, based on e-invoices and e-way bills as well as returns. Policy interventions to sustain and enhance the tax base continue to be a top priority under GST.

Another area of concern is the leakage of revenue, particularly in the micro, small and medium enterprises (MSME) sector, caused by the blurring of the distinction between personal and business expenses that leads to claims of excess deductions, as also the tendency to leverage the continued prevalence of cash transactions by falsely claiming tax-deductible payments where the money is brought back in cash. These leakages are largely going unchecked due to inefficient administrative processes of verification.

The problem of revenue leakage is not confined to direct taxes but also pervades the domain of indirect taxes. According to official data, in FY 2019–20 alone, the government detected fraud of about INR 408,530 million (USD 5,237 million), out of which only INR 184,640 million (USD 2,367 million) could be recovered. 7

Fraudulent activities under GST are generally related to fake invoicing where taxpayers claim input tax credit to reduce outward liabilities or to claim refunds. Further, in many cases, fake invoices are used not only to evade GST but also to inflate turnover for bank loans or to book fake invoices to avoid income tax or even to divert funds. Concerted action by the GST authorities in recent years using data analytics and risk profiling has helped curtail the scourge of tax evasion. However, tax administrations across different states are at varied levels of competency. Without better capacity building and streamlining of functions such as scrutiny, audit and investigation in many states it would be difficult to effectively plug revenue losses.

Similarly, under customs, underpricing of goods is a common modus operandi, which in turn reduces revenues, and creates economic distortion and governance issues. Misdeclaration by way of improper classification of goods as well as wrongful availment of exemptions also deprive the government of its rightful share of customs duties. The risk-management system needs to be further strengthened and fine-tuned to unearth such fraudulent activities.

Over the years, while a number of existing tax incentives have been phased out, a large number of new incentives and exemptions have been introduced in an uncoordinated manner. As per the Statement of Revenue Impact of Tax Incentives published as part of the Receipt Budget 2022-23, the total estimated tax revenue foregone 8 for FY 2020–21 due to various deductions, rebates and special exemptions is INR 1,032,850 million (USD 13,242 million) for corporate taxpayers, INR 88,270 million (USD 1,132 million) for non-corporate taxpayers (firm/association of persons/body of individuals) and INR 1,705,830 million (USD 21870 million) for individual/ Hindu undivided family. Likewise, for the year 2020–21, the total revenue impact of tax concessions (exemptions as well as export promotion schemes) on account of basic customs duty is INR 2,348,130 million (USD 30,104 million).

A report 9 published in 2015 by the IMF, OECD, UN and the World Bank, which was submitted to the G-20 Development Working Group, stated that there is often ample room for more effective and efficient use of investment tax incentives in low-income countries. It also mentioned that tax incentives are often found to be redundant, meaning that the same investments would have come in even if no incentives were provided. As per the report, a good revenue system adopts taxes that are simple, fair and efficient. Tax incentives risk compromising these principles as they complicate the tax system.

On the flip side, such tax expenditure could be seen as targeted expenditure for the development of specific sectors or as incentivising certain social and economic activities. It must also be recognised that given the paucity of adequate infrastructure and other resources in developing countries, the use of tax incentives in these countries is a necessary component of the right to development. However, the continued relevance of these incentives, particularly those that have been in operation for a period of time, needs to be analysed.

It is noted that in order to encourage the ‘Make in India’ agenda as well as to prune outdated customs exemptions, the government has withdrawn around 350 10 customs exemptions in the Budget 2022. Moreover, a new provision has been introduced under the customs law which provides that any new customs duty exemption shall be valid for only two years, unless specifically extended. On the GST side, the GST Council has constituted a Group of Ministers to look into the multiple tax rates as well as review the numerous GST exemptions to ensure higher revenue mobilisation in the coming years.

Undeniably, some targeted incentives and exemptions which are critical for the development of the specific sectors would always be required in an emerging economy like India. For tax collections to go up substantially, however, a well-designed scheme of tax exemptions as well as incentives need to be put in place.

Impact of trade policies and targeted exemptions

It is quite revealing to study the revenue impact of tax concessions due to the preferential rate of customs duty as part of sovereign commitments under various Free Trade Agreements (FTAs) which India has signed over the last few decades. The revenue outgo on this count rose steeply from INR 217,800 million (USD 2,792 million) in FY18 to INR 688,510 million (USD 8,827 million) in FY22, as per the Budget documents. Despite this steep tax expenditure, there does not seem to be any commensurate benefit for India in terms of increased exports with the major FTA partners such as Japan, South Korea or the ASEAN countries. Of late, a revamped trade policy has been put in place to leverage the FTAs for better global access for Indian exporters.

The modern FTAs which India has recently inked with the UAE and Australia have given substantial tariff and non-tariff advantages to labour-intensive and other sectors to enhance their exports from India in the coming years. India has also not shied away from engaging with developed countries to explore new frontiers in areas such as sustainable trade, intellectual property, government procurement and digital trade as part of the ‘new age’ FTAs. This evolution of trade policy in the recent FTA negotiations underscores the importance of using tax expenditure as a bargaining chip for deeper global integration. A case in point is the huge outgo on account of zero-duty concessions for import of gold from the UAE and coal from Australia. These concessions have in turn yielded substantial gains for India’s exports to those countries in sectors such as gems and jewellery, pharma and textiles.

On a related note, India has also been consistently advocating the lifting of the moratorium on customs duties on electronic transmissions for the last several years. Estimates indicate potential revenue losses of about INR 4,368,000 million (USD 56,000 million) for developing and least developed countries, given that the global ‘online’ imports of such digital products have increased from INR 10,842,000 million (USD 1,39,000 million) in 2017 to INR 15,912,000 million (USD 204,000 million) in 2020. The potential tariff revenue loss (using bound duties) for India would have exceeded INR 312,000 million (USD 4,000 million) during the period 2017–20 alone. 11 Any decision of the WTO to remove this moratorium would be a major inflexion point for policymakers in India to regain to some extent the fiscal space lost during the pandemic.

Litigation management - Addressing the trust deficit

Another major issue impacting the Indian tax system is the high level of litigation and resultant blocked tax revenue. According to figures published by the Central Board of Direct Taxes (CBDT), the number of appeals pending with the Commissioner of Income Tax (Appeals) 12 was 5,00,030 as on 1 April 2021. Further, 53,000 appeals were pending in 63 Tribunal benches located at 30 places across India. 13 Such high levels of litigation have an adverse impact on tax certainty, which is of fundamental importance for any tax system. Moreover, it is now well accepted that the evaluation of tax risks is an important factor in making investment decisions, and a competitive tax regime must offer a high level of tax certainty.

Various dispute resolution schemes (such as the Vivad se Vishwas scheme in 2020) have succeeded only to some extent in reducing the quantum of litigation and amount in dispute. Further, the Central Government has tried to settle certain long pending issues by bringing in amendments to the law through the budget. However, the overall level of litigation continues to increase and the revenue blocked in appeals has assumed humongous proportions (the statement of tax revenues raised but not realised published as part of the Receipt Budget 2022-23 shows an amount of INR 10,576,390 million [USD 135,595 million] as disputed corporate and income tax as at the end of 2020–21). In addition, increasing costs of litigation for taxpayers and higher administrative costs for the Revenue have increased the perception of tax uncertainty and widened the trust deficit between taxpayers and the Revenue.

Litigation abounds also in the sphere of indirect taxation. According to the Economic Survey 2018, nearly INR 7,580,000 million (USD 97,179 million) of tax (including direct as well as indirect tax), which was about 4.7% of the total Indian GDP, was involved in litigation at all levels of judiciary (i.e. Appellate Tribunal and above).

Despite being a nascent law, GST has had more than its fair share of disputes relating to issues such as transitional credit, input credit matching and supply between distinct persons. The conflicting rulings by different Advance Ruling Authorities as well as the non-constitution of the GST Tribunal have overburdened the High Courts with avoidable litigation. There is a dire need to curtail wasteful expenditure on litigations, especially by the tax departments, while streamlining the entire dispute resolution process. On the Customs front, the newly set up Advance Ruling Authority has been successful in delivering prompt and effective rulings to applicants. This facility is widely recognised as an important trade facilitation measure which results in predictability in taxation, mitigates disputes and engenders mutual trust in the system. There is a need to introduce robust and efficient dispute prevention and resolution mechanisms. A cooperative compliance framework programme can help build mutual trust and a strong continuing relationship between the taxpayer and the tax department, leading to sustainable compliance and growth in revenue. On the aspect of tax administration, the faceless assessment scheme was intended to strengthen the deterrence against tax avoidance and evasion by enhancing the quality and accountability of the assessment function. However, the manner in which it has been implemented appears to have actually worsened matters. There have been several instances of assessments being quashed or set aside by the courts, including awarding of costs to taxpayers and passing of strictures accompanied with adverse and sometimes harsh observations from the judiciary. The scheme needs to be reappraised and possibly redesigned so as to be able to fulfil its intended objectives.

Assimilating global tax policy developments

Developments in global tax policy are also likely to have an impact on the domestic tax environment. In October 2021, the G20 leaders endorsed a multilateral political agreement worked out by the Inclusive Framework on BEPS, outlining a two-pillar plan to address the tax challenges of a digitalised global economy. The plan, agreed to by 137 of the 141 member countries including India, provides for the reallocation of part of the residual profits of large multinational enterprises (MNEs) to “market countries” even in the absence of their physical presence in those countries (Pillar 1) and a global minimum tax at an effective rate of 15% having to be paid by MNEs in every jurisdiction that they operate in (Pillar 2).

The agreement is to be implemented through a multilateral convention and agreements, together with domestic legislation to be enacted by countries in accordance with model rules. The new rules are supposed to become effective globally by 2023 but going by the observations made by the Secretary General, OECD, at the recent meeting of the World Economic Forum in Davos, the drafting of the model rules and convention is facing complexities and the implementation of the agreements on both Pillars may get pushed to 2024.

The implementation of these agreements in India would not only require ratification of the multilateral convention and enactment of domestic legislation, but would also require allocation of additional administrative resources that would put a strain on the revenue authorities considering the complexity involved in administering the new rules. A separate and specialised unit may have to be tasked with the administrative responsibility along with ensuring necessary training of resources to enable proper monitoring and implementation. It would also be imperative to review the compatibility of the current tax regime with the requirements of implementing Pillar 2 through, e.g. reviewing the existing tax incentives and ascertaining the interplay of the global minimum tax with the Minimum Alternate Tax (MAT) provisions including availing of eligible MAT credits.

Tax policy and the ESG agenda

Last but not the least, tax policy in India will have to be aligned with the Environment, Social and Governance (ESG) agenda and will be expected to contribute to the achieving of the climate-related goals that it has set for itself. India has officially committed to achieving net zero emission status by 2070, and also has several ambitious objectives to fulfill by 2030.

Several developed countries have re-calibrated their tax rates on electric vehicles and circular economy products in view of the decline in tax revenues from gas-guzzling cars and fossil fuels. Indian tax policy makers would also likewise have to strategise for future-proofing revenue streams as we move towards net zero. Further, India is now negotiating several ‘new age’ FTAs having several provisions to enhance the SDGs. Indian policymakers have to be cognisant, in particular, of the areas around sustainability in the entire supply chain and the social and governance issues of the supply chain partners.

The tax system can also act as an effective means to incentivise organisational behaviour towards adoption of ESG factors. The necessary reporting and disclosure requirements are being introduced in India and there are also several global agencies that provide ratings on ESG. However, the lack of mandatory standards and increasingly highlighted instances of greenwashing make these mechanisms unreliable.

Tax reforms such as the introduction of environmental taxes, targeted incentives and disclosure requirements are much needed to ensure that businesses commit towards India’s ESG goals. It goes without saying that any taxes and disclosure requirements that are considered should be well thought out and implemented in a well-coordinated manner.

Public policy and much less tax policy cannot be cast in stone. These must proactively strategise, respond, and adapt to the dynamically changing global and domestic landscape. Tax policy reforms, while ensuring a sustainable and resilient revenue stream, should pave the way for achieving the SDG goals planned by India in the most efficient and effective manner in its journey towards achieving a USD 5 trillion economy and beyond.

Also contributing to the article were: Shilpi Varma, Priyanka Vohra, Kailash Gera and Nakul Gupta

1. GDP (current US$) - India, World Bank

2. Press Information Bureau, Ministry of Finance

3. Tax revenue (% of GDP), World Bank

4. Medina, L., and F. Schneider. Forthcoming. International Monetary Fund, Washington, DC

5. Measuring Informal Economy in India _ Indian Experience, By S V Ramana Murthy

6. Media article, theprint

7. Media article, theprint

8. Receipt Budget 2022-23, Ministry of Finance, Budget Division, 2022

9. Options for Low Income Countries – Effective and Efficient use of Tax Incentives for Investment, IMF

10. Media article, theprint

11. Media article, theprint

12. Central Action Plan 2021-22, CBDT, Ministry of Finance, 2021

13. Media article, theprint

Akhilesh Ranjan

Subject matter expert and Former Member, Central Board of Direct Taxes

Subject matter expert and Former Chairman, Central Board of Indirect Taxes and Customs

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Development of Indian Tax System: Pre and Post-Colonial Influences
Based on multiple perspectives from historical research, the article divides up developments in the Indian tax system into four different governance regimes. These are the pre-colonial period (Ancient and Medieval), the colonial period (1857-1947), India as a Sovereign State under the 1950 Constitution (1950-1991) and post-economic ...
(PDF) INDIAN TAX STRUCTURE- AN ANALYTICAL PERSPECTIVE
Some of the major examples of direct tax include income tax and corporate tax. This research paper attempts to make an analytical review of Direct Taxation in India and accordingly three major ...
India's GST Paradigm and the Trajectory of Fiscal Federalism: An
Tax effort of the States did not increase indicating that GST has not been helpful in improving the revenue position of the States. Although India's GST paradigm was destined to foster cooperative federalism the outcomes appear to lead us towards coercive federalism.
GST: A Revolutionary Reform & Overhaul of Indirect Taxes in India with
Understanding the revolution of the latest GST regime in India in comparison to the preceding tax regime. Analyses the 101st Constitutional Amendment Act 2016, ... Tax Law: International & Comparative Tax eJournal ... Subscribe to this fee journal for more curated articles on this topic FOLLOWERS. 1,099. PAPERS. 4,935. This Journal is curated ...
Analytical Review of Direct Taxation in India.
4. Abstract: Income tax is levied on the taxable income of an assessee. Direct taxation is a tax that an assessee. pays directly to the entity that impose s it. Direct taxes cannot be passed on by ...
PDF Property Taxation in India: Issues Impacting Revenue Performance and
Chapter 3 discusses the issues around each of these factors in India that lead to a suboptimal realization of property tax revenues. 10. Incomplete Property Rolls. A big challenge for property tax administration is the availability of accurate property tax rolls in the jurisdiction of the ULBs.
TAX REFORMS IN INDIA : A CRITICAL ANALYSIS-
With regard to further direct tax reforms, it may be noted that the Direct Tax Code (DTC) has been proposed by tax experts to simplify the structure of direct tax laws in India into a single legislation and thus replace the existing Income Tax Act, 1961 and other direct tax laws relating to wealth tax and dividend distribution tax.
The Jurisprudence of Taxpayer Rights in India: An ...
This article traces the evolution of taxpayer rights in direct taxes in India. From the first income tax statute introduced in British India to the most recent one, a broad analysis has been done of the enactments to comprehend the jurisprudence of taxpayer rights in India. The role of different administrative committees and the courts of law in establishing taxpayer rights has also been ...
Retrospectivity in Taxation in India : A Judicial ...
This paper seeks to analyze the basis of Retrospective legislation in India focusing specifically on the area of Tax law and seeks to unearth the rich case law on the subject and the sort of constitutional checks placed upon it. ... Karthikeyan, Prathik, Retrospectivity in Taxation in India : A Judicial & Constitutional Analysis (January 10 ...
Indian Tax Structure
Tax payment is mandatory for every citizen of the country. Taxation is an instrumental tool to procure resources for the government to enable it to formulate policy schemes for the overall development of the economy. Income tax plays an important role as a source of revenue and an effective measure of removal of economic disparity.
Tax structure and economic growth: a study of selected Indian states
The present study examines the long-run and short-run relationship between tax structure and state-level growth performance in India for the period 1991-2016. The analysis in this paper is based on the model of Acosta-Ormaechea and Yoo (2012), and for the verification of the relationship between taxation and economic growth the panel regression method is used. With the use of 14 Indian ...
50+ Focused Taxation Research Topics For Your Dissertation
To find taxation dissertation topics: Study recent tax reforms. Analyse cross-border tax issues. Explore digital taxation challenges. Investigate tax evasion or avoidance. Examine environmental tax policies. Select a topic aligned with law, economics, or business interests.
PDF The Impact of Indian Taxation system on its Economic Growth
Scientific Society of Advanced Research and Social Change SSARSC International Journal of Management Volume 3 Issue 1, January-June 2017, ISSN 2349-6975 ... In Indian tax law, slab wise taxability arises somewhat for income tax while proportional tax is applicable for other taxes, for example excise duty, ...
PDF Tax System in India : Origin, Structure and Issues Dr ...
provided an overview of the tax system in India and various issues and challenges associated with it. According to him, there is a need to develop coordinated system of consumption tax and also improve the productivity of the Indian tax system. Pandey(2017) studied the impact of both direct and indirect taxes on the economic growth of India.
(PDF) Taxation in India
Three slabs of income from salary is there. 1st slab individual up to 60 years; Up to 250000 the tax % is Nil. 250000 - 500000 tax % is 5%. 500000 - 1000000 tax % is 20%. Above 1000000 tax ...
An Analysis of Indian Tax Structure by Anjali Tyagi :: SSRN
The author of the following study paper makes an attempt to analyze the evolution of India's taxation system. The research article focuses on the importance of the Goods and Services Tax (GST), which was recently incorporated into the Indian tax framework, and how individuals rely more on indirect taxes than direct taxes.
PDF "International Taxation & India Overview: A Comparative Study"
OECD and UN model laws for taxation treaties are a great leap forward to help developing countries to bring tax neutrality and tax harmonization through tax fair play in free-market economy. The present research paper is written with an attempt to highlight various concepts of global taxation vis-a-vis taxation regime prevalent in India.
VISION: Journal of Indian Taxation
Aims and Scope. Vision is a bi-annual double blind peer-reviewed journal that examines and analyses policy and laws relating to business and taxation in India. The journal invites manuscripts which explores issues related to taxation laws, business laws, tax policy, public finance, national and sub-national fiscal management, federal fiscal ...
Addressing the 'tax gap' in India
It is to be noted that notwithstanding the unprecedented tax collections in FY 2021-22, India's tax-to-GDP ratio stands at just 11.7% 2 in regard to federal taxes, with direct taxes contributing 6.1% and indirect taxes, the remaining 5.6%. In comparison, for similar sized economies (in terms of GDP) such as the United Kingdom, France and ...
Shodhganga@INFLIBNET: Income tax reforms in India a study based on
Income tax reforms in India a study based on perceptions of income tax assessees and authorities: Researcher: Puttaswamy: Guide(s): Paramashivaiah P. ... Department of Studies and Research in Commerce: Files in This Item: File Description Size Format ; 01-title page.pdf: Attached File: 95.34 kB: Adobe PDF: View/Open: 02-certificates.pdf: 123.7 kB:
Property taxation in India: Issues impacting revenue ...
In the statistics compiled by Awasthi et al. (2020), the average percentage contribution of property taxes to GDP in advanced market economies from 1990 to 2014 was 1.7%, emerging market economies ...
The Tax Cuts and Jobs Act Failed To Deliver Promised Benefits
The 2017 law changes disproportionately benefited the highest-income households. In 2025—the last year before the temporary changes to the personal income and estate tax provisions expire ...
(PDF) INCOME TAX PLANNING FOR INDIVIDUALS IN INDIA FOR ...
This study. focusses on income tax p lanning for individuals f or the assessment y ear 2021-2022. Objective of the Study: Th e main objective of the study is to give ideas to minimise the tax ...

TAX REFORMS IN INDIA : A CRITICAL ANALYSIS-

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The Jurisprudence of Taxpayer Rights in India: An Evolutionary Tale in Direct Taxation

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Tax structure and economic growth: a study of selected Indian states

1 Introduction

2 Theoretical framework and empirical literature

3 Data and methodology

3.1 Unit root

3.2 Panel PMG model

4 Results and discussion

5 PMG model results

6 Conclusions and recommendations

Availability of data and materials

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