GST: A Big Leap In Tax Reforms In India

  • Dr. Anil Saxena Associate Professor, Faculty of Commerce, K. R. PG College, Mathura


Indian economy witnessed a dynamic phase of liberalization, globalization and privatization in the last decade of 20th century which continued in the first two decades of 21st century. Prior to this phase of massive reforms in almost all sectors of economy, the tax system of India was considered to be reformed in pre-globalization period also. Some committees were formed on the issue of tax system and some committees were not formed specifically for tax reforms but the report of the committee covered some issues relating to tax structure of India.


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Conference Paper