ABSTRACT

Topic: The Evolution of Taxing Standards in India: A Critical Analysis

This paper critically examines the origin, growth, and development of taxation practices in India.
Based on multiple perspectives from historical research, this paper divides up the evolution of
the Indian tax system into four different governance regimes. These are the pre-colonial period
(Ancient and Mediaeval), the colonial period (1857–1947), India as a sovereign state under the
1950 Constitution (1950–1991), and post-economic liberalization, including GST (1991–2020).
In each of these periods, several major taxation developments that occurred in the country are
reviewed, and the research paper highlights how different political and governance systems
influenced the changes in the Indian tax system. Based on such changes and influences, the
author aims to propose suggestions and drawbacks in the Indian taxation system. The study
provides an agenda for future research. This article also provides insights for any future
developments in relation to the tax system.