Varshney, Kamlesh Chandra <br/><br/>
Direct tax reforms  

 - Yojana  
 - 67(9), Sep, 2023: p.29-33 
<br/><br/> Tax policy reforms are a continuous process. There are various tax reforms and administrative initiatives undertaken from time to time. There is always a time lag in producing desired effect. Tax rate reductions in particular lead to a reduction in tax collection in the short term. Hence, the success of tax reforms should be seen over a period of time rather than analysing each year separately. Ease of doing business is also one area where tax policies are required to continue to pay attention. It has always been the effort of the government to ensure easy compliance with tax laws as part of its ease of doing business imitative. – Reproduced