Article Details

The Study of India's Tax System Analytical | Original Article

Santosh Kumar Dubey*, in Journal of Advances and Scholarly Researches in Allied Education | Multidisciplinary Academic Research

ABSTRACT:

How a nation collects its taxes may have significant effects on its economic growth. The Indian tax system is sophisticated. According to the Indian Constitution's provisions, the three levels of government share the authority to impose taxes and duties. This study, which relies on secondary sources, analyzed tax revenue from fiscal years 2013–14 through 2017–18, classifying it into direct tax, indirect tax, and its subtypes. The ratio of taxes to GDP is also analyzed.