Athira, A. and   Ramesh, Vishnu K. <br/><br/>
Tax mobilisation strategies: Union budget 2026–27 

 - Economic & Political Weekly   
 - 61(14), Apr 4, 2026: p.67-71 
<br/><br/> 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 <br/><br/>https://www.epw.in/journal/2026/14/budget-2026-27/tax-mobilisation-strategies.html<br/>