The Evolution of Taxation in India

Author(s)	Atharva Satav, Prof. Dr. Reshma Nair, Prof. Dr. Bhavana Sharma
Country	India
Abstract	Taxation has served as the financial backbone of governance in India since the earliest civilizations emerged on the subcontinent. The evolution of taxation reflects a complex interplay between political authority, economic structure, cultural norms, and administrative capability. From early agrarian levies recorded in ancient texts such as the Manusmriti and Kautilya’s Arthashastra, to the systematic taxation frameworks of medieval empires, to the codified and bureaucratic systems introduced during British rule, and finally to the comprehensive modern tax regime governed by digital tools and central institutions, India’s taxation system has undergone profound transformations. In modern India, taxation plays a critical role in resource mobilization, economic stability, public welfare funding, and fiscal federalism. This report explores taxation across historical eras, institutional development, major reforms, and future trajectories in extensive detail.
Field	Business Administration
Published In	Volume 6, Issue 6, November-December 2025
Published On	2025-12-03
DOI	https://doi.org/10.63363/aijfr.2025.v06i06.2344
Short DOI	https://doi.org/hbdsr2

About AIJFR Fees & Payment Current Issue Publication Archive	Submit Research Paper Track Submission Status Publication Guidelines Publication Ethics Peer Review & Plagiarism	Join as a Reviewer Editors & Reviewers Reviewer Referral Program Get Reviewer Membership Certi.	Website/Journal Policies Usage Policy Content Policies Privacy Policy

Contact Us		+91-9898-79-39-59	editor@aijfr.com

Advanced International Journal for Research