000 00999nam a22001457a 4500
999 _c523838
_d523838
008 231005b ||||| |||| 00| 0 eng d
100 _aVarshney, Kamlesh Chandra
_944058
245 _aDirect tax reforms
260 _aYojana
300 _a67(9), Sep, 2023: p.29-33
520 _aTax 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
773 _aYojana
906 _aTAXATION
942 _cAR