A Critical Analysis Of Taxation Law In India Through The Lens Of Jurisprudence

Sarthak Kumar, BVDU, New Law College, Pune

ABSTRACT

This research paper undertakes a comprehensive analysis of taxation law in India, employing the lens of jurisprudence to dissect its ethical, legal, and social dimensions. Taxation, as a vital instrument of modern governance, necessitates a close examination of its underlying principles in the context of a nation as diverse and dynamic as India. This study delves into the historical evolution, theories of justice, individual rights, the rule of law, and the impact of globalization on India's taxation framework. Through a jurisprudential perspective, it seeks to shed light on the intricate interplay between ethics, justice, and legality in India's taxation system, contributing to ongoing discussions regarding taxation reform in the country.

Keywords: Taxation Law, Jurisprudence, India, Ethics, Justice, Individual Rights, Rule of Law, Historical Evolution, Tax Evasion, Globalization, Constitutional Framework, Property Rights, Privacy Rights, Cross-Border Taxation, Socio-economic Diversity, Distributive Justice, International Taxation.