Taxation law, direct tax, indirect tax, GST, income tax, fiscal policy, tax administration, India
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Taxation Law in India: Principles, Administration, And Contemporary Developments
Abstract: Taxation law forms a fundamental pillar of a nation’s legal and economic system, acting as the primary tool for generating revenue required for governance, public services, and developmental initiatives. In India, the taxation framework has undergone significant transformation over time, shifting from a complex and segmented structure to a more integrated, streamlined, and technology-enabled system. This paper presents a detailed examination of the Indian taxation regime, focusing on its constitutional …
Published in NOLEGEIN Journal of Corporate & Business Laws · Vol. 9, Issue 1, 2026 Read article