01191nam a22001337a 4500 533224 533224 260430b ||||| |||| 00| 0 eng d Athira, A. and Ramesh, Vishnu K. 60341 Tax mobilisation strategies: Union budget 2026–27 Economic & Political Weekly 61(14), Apr 4, 2026: p.67-71 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 Economic & Political Weekly AR 0 0 ddc 0 0 408394 IIPA IIPA 2026-04-30 61(14), Apr 4, 2026: p.67-71 AR138735 2026-04-30 AR