Call for Papers:Vol.12 Issue.2

Submission
Last date		 28-Apr-2026
Acceptance Status In One Day
Paper Publish In Two Days
Submit ManuScript

News & Updates

Submit Article

Dear Authors, Article publish in our journal for Volume-12,Issue-2. For article submission on below link: Submit Manuscript


Join As Board

Dear Reviewer, You can join our Reviewer team without given any charges in our journal. Submit Details on below link: Join As Board


Paper Publication Charges

IJARIIE APP
Download Android App

For Authors

Archives

IJARIIE Board

Downloads

Android App

Download IJARIIE APP

Authors

Title: :  ‘INDIA TAXES’- A NARRATIVE REVIEW.
PaperId: :  26065
Published in:   International Journal Of Advance Research And Innovative Ideas In Education
Publisher:   IJARIIE
e-ISSN:   2395-4396
Volume/Issue:    Volume 11 Issue 2 2025
DUI:    16.0415/IJARIIE-26065
Licence: :   IJARIIE is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author NameAuthor Institute
Mr. Y. Sri Rama Subba ReddyChirec International School
Ms. B. LasyaFuture Kids Global School,
Dr.B.Lakshmana RaoLenora Institute of Dental Sciences
Dr.Y. Madhusudhan ReddyCiro, BELL, ARKA Pharmaceuticals
S.RamBabuGeneral Administration, Archeesh Healthcare Pvt Ltd

Abstract

Commerce
Income Tax; Goods and Services Tax (GST); Central Board of Direct Taxes (CBDT); Central Board of Indirect Taxes and Customs (CBIC).
Direct and indirect taxes make up India's tax structure, which is regulated by clear laws and regulations. The Income Tax Act of 1961 governs the imposition of direct taxes, such as corporate tax and income tax, on both individuals and corporations. Their compliance and collection are overseen by the Central Board of Direct Taxes (CBDT). Conversely, goods and services are subject to indirect taxes, the most notable of which is the Goods and Services Tax (GST), which went into effect in 2017. A dual system consisting of Central GST (CGST), State GST (SGST), and Integrated GST (IGST) simplified the tax structure by replacing several indirect taxes such as VAT, excise duty, and service tax. GST and other indirect taxes, including excise and customs duties on specific goods, are governed by the Central Board of Indirect Taxes and Customs (CBIC). India also uses tax-sharing arrangements, in which the Central and State Governments split revenues in accordance with the suggestions made by the Finance Commission. Furthermore, tax laws are updated often to increase effectiveness, lower tax evasion, and conform to international norms. While GST continues to develop through reforms and amendments, the proposed Direct Tax Code (DTC) seeks to further streamline direct tax laws. Taxation is an essential component of India's financial system since its tax laws guarantee adherence, openness, and economic expansion.

Citations

Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.

IJARIIE Mr. Y. Sri Rama Subba Reddy, Ms. B. Lasya, Dr.B.Lakshmana Rao, Dr.Y. Madhusudhan Reddy, and S.RamBabu. "‘INDIA TAXES’- A NARRATIVE REVIEW." International Journal Of Advance Research And Innovative Ideas In Education Volume 11 Issue 2 2025 Page 1068-1077
MLA Mr. Y. Sri Rama Subba Reddy, Ms. B. Lasya, Dr.B.Lakshmana Rao, Dr.Y. Madhusudhan Reddy, and S.RamBabu. "‘INDIA TAXES’- A NARRATIVE REVIEW.." International Journal Of Advance Research And Innovative Ideas In Education 11.2(2025) : 1068-1077.
APA Mr. Y. Sri Rama Subba Reddy, Ms. B. Lasya, Dr.B.Lakshmana Rao, Dr.Y. Madhusudhan Reddy, & S.RamBabu. (2025). ‘INDIA TAXES’- A NARRATIVE REVIEW.. International Journal Of Advance Research And Innovative Ideas In Education, 11(2), 1068-1077.
Chicago Mr. Y. Sri Rama Subba Reddy, Ms. B. Lasya, Dr.B.Lakshmana Rao, Dr.Y. Madhusudhan Reddy, and S.RamBabu. "‘INDIA TAXES’- A NARRATIVE REVIEW.." International Journal Of Advance Research And Innovative Ideas In Education 11, no. 2 (2025) : 1068-1077.
Oxford Mr. Y. Sri Rama Subba Reddy, Ms. B. Lasya, Dr.B.Lakshmana Rao, Dr.Y. Madhusudhan Reddy, and S.RamBabu. '‘INDIA TAXES’- A NARRATIVE REVIEW.', International Journal Of Advance Research And Innovative Ideas In Education, vol. 11, no. 2, 2025, p. 1068-1077. Available from IJARIIE, http://ijariie.com/AdminUploadPdf/‘INDIA_TAXES’__A_NARRATIVE_REVIEW__ijariie26065.pdf (Accessed : ).
Harvard Mr. Y. Sri Rama Subba Reddy, Ms. B. Lasya, Dr.B.Lakshmana Rao, Dr.Y. Madhusudhan Reddy, and S.RamBabu. (2025) '‘INDIA TAXES’- A NARRATIVE REVIEW.', International Journal Of Advance Research And Innovative Ideas In Education, 11(2), pp. 1068-1077IJARIIE [Online]. Available at: http://ijariie.com/AdminUploadPdf/‘INDIA_TAXES’__A_NARRATIVE_REVIEW__ijariie26065.pdf (Accessed : )
IEEE Mr. Y. Sri Rama Subba Reddy, Ms. B. Lasya, Dr.B.Lakshmana Rao, Dr.Y. Madhusudhan Reddy, and S.RamBabu, "‘INDIA TAXES’- A NARRATIVE REVIEW.," International Journal Of Advance Research And Innovative Ideas In Education, vol. 11, no. 2, pp. 1068-1077, Mar-App 2025. [Online]. Available: http://ijariie.com/AdminUploadPdf/‘INDIA_TAXES’__A_NARRATIVE_REVIEW__ijariie26065.pdf [Accessed : ].
Turabian Mr. Y. Sri Rama Subba Reddy, Ms. B. Lasya, Dr.B.Lakshmana Rao, Dr.Y. Madhusudhan Reddy, and S.RamBabu. "‘INDIA TAXES’- A NARRATIVE REVIEW.." International Journal Of Advance Research And Innovative Ideas In Education [Online]. volume 11 number 2 ().
Vancouver Mr. Y. Sri Rama Subba Reddy, Ms. B. Lasya, Dr.B.Lakshmana Rao, Dr.Y. Madhusudhan Reddy, and S.RamBabu. ‘INDIA TAXES’- A NARRATIVE REVIEW.. International Journal Of Advance Research And Innovative Ideas In Education [Internet]. 2025 [Cited : ]; 11(2) : 1068-1077. Available from: http://ijariie.com/AdminUploadPdf/‘INDIA_TAXES’__A_NARRATIVE_REVIEW__ijariie26065.pdf
BibTex EndNote RefMan RefWorks

Number Of Downloads



Save in Google Drive

Similar-Paper

TitleArea of ResearchAuther NameAction
CULTURAL COMPETENCE AND FINANCIAL SUSTAINABILITY IN FAITH-BASED HOSPITALS IN KAMPALA -UGANDAFINANCIAL Paul Ojambo Download
Impact of Government Policies on Financial Performance of Fertilizer Companies in GujaratFinancialPurvi Modi Download
Investment Biases of Investors: Behavioral Influences and Market ImplicationsFINANCEAman Download
Factors Affecting the Financial Performance of Savings and Credit Cooperative Societies in the Agricultural Communities in Morogoro District: A Case of Kinole SACCOSFinancialJohn Chrisostom Pesha Download
Factors Affecting the Adoption of Digital Wallets: The Mediating Role of Brand AwarenessFinance, MarketingMd Sakir Hossain Download
FACTORS AFFECTING THE FINANCIAL WELLBEING OF BANK EMPLOYEES IN BANGLADESH– MODERATING ROLE OF MACRO-ECONOMIC STABILITYFinanceBabor Ali Mir Download
THE EFFECT OF ESG CRITERIA ON STOCK PRICEFinanceNguyen Trong Duc Download
FINANCIAL LITERACY, GENDER, AND ACADEMIC ABILITY OF GEN Z STUDENTS OF THE MANAGEMENT STUDY PROGRAMManagementNi Made Santini Download
Financial Inclusion Strategies for Unbanked PopulationsFinance Dr. Rajkumar Nagarwal Download
WASTE-TO-ENERGY AND CIRCULAR ECONOMY TRANSITIONS: MUNICIPAL BIOGAS INITIATIVES IN HYDERABAD FOR ESG IMPACT.FinanceSRIKANTH KASHAVENI Download
A Study on How Emotions Influence Investment DecisionsBehaviour financeR Roshan Gulecha Download
THE IMPACT OF E-INVOICING ON COMPLIANCE AND FINANCIAL REPORTING – A CASE STUDY AT GENPACT MADURAIFinanceKARTHIGAI RAJAN S Download
Financial Resilience and Household Finance Practices among Low-Income Families: Exploring Pyscho-Socio-Economic InfluencesFinance, Business AdministrationAiah Jane Daano Corminal Download
Secure Financial Transactions in Cloud Banking with Blockchain and Homomorphic EncryptionFinancialSubramanyam Boyapati Download
Financial Intermediation and Capital Formation in NigeriaEconomics and Finance Sandra Chisor-Wabali Download
12