Constitutional Provisions Of Taxation Law In India

  • Dr.Shivanand H Lengati
Keywords: .

Abstract

Nation’s economy depends on the system of taxations as tax is the most essential part to run economy so basically, taxes are generally an involuntary fee levied on an individual or corporation that is imposed by the government either state government or central government to finance the government activities. The 88th Amendment to the Constitution of India assigned the power to tax services to the central government. Only the Legislative Act allowed for a collection of taxes in India allows no other method. The government cannot introduce any other method. Any tax levied not backed by law or is beyond the powers of the legislating authority is unconstitutional. The latest reform reaches an innovative idea of GST with motives to subsume all indirect taxes at the center and the state level, to make one-country-one-tax, to reduce the cascading effect of taxes on taxes and thus to increase productivity and transparency, increase tax-GDP ratio and to reduce/eliminate tax evasion and corruption. This paper deals with the structure of the Indian tax system, its constitutional framework, and the current changes in the system. Though it is difficult to achieve the ideal objective, reforms help us to keep the focus on further reforms.

Author Biography

Dr.Shivanand H Lengati

Principal,Vijnaneshwara Government Law College, Kalaburagi, Karnataka State, India. 

References

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Published
2024-07-09
How to Cite
Dr.Shivanand H Lengati. (2024). Constitutional Provisions Of Taxation Law In India. Revista Electronica De Veterinaria, 25(1), 1816-1821. https://doi.org/10.69980/redvet.v25i1.1019
Section
Articles