An Analysis Of Jurisprudential Evolution Of Taxation Law In India
- IJLLR Journal
- 1 hour ago
- 1 min read
Syed Mohammed Nasif, B.A. LL.B. (Hons), Aligarh Muslim University Centre, Malappuram
Sidra Wasim, B.A. LL.B. (Hons), Aligarh Muslim University Centre, Malappuram
ABSTRACT
The jurisprudence of taxation in India has evolved through a confluence of historical developments, constitutional mandates, judicial interpretations, and economic policies. This paper critically examines the trajectory of taxation law from ancient Indian scriptures and medieval revenue systems to colonial impositions and post-independence tax reforms. It underscores the constitutional framework governing tax legislation, emphasizing federalism, revenue distribution, and the interplay between Union and State authorities. Through this paper we delve into foundational jurisprudential theories—such as utilitarianism, social contract theory, and Adam Smith’s principles— while analyzing key judicial doctrines shaping tax law, including strict interpretation, economic nexus, and the doctrine of colorable legislation. Special attention is given to the introduction of the Goods and Services Tax (GST) as a landmark reform, assessing its impact on tax uniformity, compliance burdens, and federal relations.
Furthermore, this paper highlights contemporary challenges, such as digital taxation, tax avoidance, and judicial inconsistency, advocating for AI-driven compliance mechanisms and blockchain-enabled transparency. By bridging taxation law with constitutional principles of equity and economic justice, this research seeks to provide a comprehensive jurisprudential analysis of India's tax system and propose a roadmap for its modernization.
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