Tax mobilisation strategies: Union budget 2026–27 (Record no. 533224)
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| 000 -LEADER | |
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| fixed length control field | 01191nam a22001337a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 260430b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Athira, A. and Ramesh, Vishnu K. |
| 245 ## - TITLE STATEMENT | |
| Title | Tax mobilisation strategies: Union budget 2026–27 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Economic & Political Weekly |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 61(14), Apr 4, 2026: p.67-71 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | Despite steady growth in gross tax revenues, the tax to GDP ratio has remained largely stagnant. The composition of tax revenue has shifted towards direct taxes, indicating a gradual move towards a more progressive system. Key reforms in direct and indirect taxation, including corporate tax rationalisation, changes in share buyback taxation, expansion of the personal income tax regime, measures to simplify GST and customs procedures through greater digitalisation, and specifically the Income Tax Act, 2025 improve efficiency, structural challenges persist. These include a narrow tax base and limited tax buoyancy, requiring continued reforms in tax design and administration.-Reproduced https://www.epw.in/journal/2026/14/budget-2026-27/tax-mobilisation-strategies.html |
| 773 ## - HOST ITEM ENTRY | |
| Main entry heading | Economic & Political Weekly |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Item type | Articles |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Permanent location | Current location | Date acquired | Serial Enumeration / chronology | Barcode | Date last seen | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Indian Institute of Public Administration | Indian Institute of Public Administration | 2026-04-30 | 61(14), Apr 4, 2026: p.67-71 | AR138735 | 2026-04-30 | Articles |