Business taxation in India is characterised by high effective tax rates, a narrow tax base, and an uncertain tax environment for potential investors.
Tax reforms are crucial to promoting inclusive growth in India.
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This country note provides an environmental tax and carbon pricing profile for India. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.
Substantial fiscal consolidation was achieved under the aegis of the 2003 Fiscal Responsibility and Budget Management Act.
In recent years, India has enjoyed one of the highest growth rates worldwide, weathering the global financial crisis better than many other countries.
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in India.