Volume : VII, Issue : IV, April - 2017

REVIEW OF THE CHELLIAH TAX COMMITTEE REPORT

Benhur Ruqsana

Abstract :

 India is presently undergoing economic reforms in different sectors including taxation. It is therefore pertinent to look into the past and study the tax reforms during 1991. In this respect, this paper reviews the different features Chelliah Tax Committee Report (1991–93) and the manner of its implementation in the later years. Similar to initiatives taken by the present government, Chelliah Committee Report emphasized on making the tax structure simpler and modern to increase the buoyancy of tax. It also recognised that tax administration requires stricter policies to avoid tax evasion especially in direct tax. However, certain challenges still remain in the structure of the economy which leads to policy failures to a certain degree.

Keywords :

Article: Download PDF   DOI : 10.36106/ijar  

Cite This Article:

BENHUR RUQSANA, REVIEW OF THE CHELLIAH TAX COMMITTEE REPORT, INDIAN JOURNAL OF APPLIED RESEARCH : Volume‾7 | Issue‾4 | April-2017

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