A Historical and Analytical Study of the Evolution of Taxation in India with Special Reference to the Post-Independence Era

Abstract

This paper presents a comprehensive historical and analytical study of the evolution of the Indian taxation system, with a particular focus on the post-independence period. It traces the journey of taxation from ancient and medieval India to British rule and then examines the reforms introduced after 1947. The study highlights the challenges of designing a fair, efficient and growth-oriented tax structure in a developing country, emphasizing key milestones such as the Income Tax Act of 1961, liberalization in 1991 and the introduction of the Goods and Services Tax (GST) in 2017. The research also explores constitutional provisions, types and characteristics of taxes, organizational frameworks like the CBDT and policy objectives aimed at equity, efficiency and economic development. The paper underscores the dynamic nature of taxation, reflecting social, political and economic priorities and offers insights into contemporary debates on tax reform, fiscal federalism and administrative efficiency.