Power Of Taxation And Its Relationship With The Fundamental Rights - An Analysis

Neha T Selvan, St. Joseph’s College of Law, Bangalore, Karnataka, India

ABSTRACT:

Taxation is the sum levied by the government to increase its revenue through various sources. Almost all the countries are engaged in this practice for the development and upliftment. The government holds certain powers to decide upon the numerous factors that influence the tax levied upon its citizens. In India, the central and the state governments have distinguished powers under the law that enable them to lay the regulations for levying taxes. This paper aims to discuss the various provisions laid out by the government, the power entrusted by the Constitution of India in this regard and the relationship between taxation powers and the fundamental rights of the citizens. The paper also deals with the drawbacks of revenue collection in the form of taxes.