Context: Transitions in Indian tax administration during Covid-19, like online personal hearings, e-office solutions and machine-based automation have reduced physical interfaces and removed bulky paperwork.
Transformations in tax administration:
Impact of digitisation and datafication of tax administration and trade facilitation:
Conclusion: The future of tax reforms will be based on trust, transparency and technology. Also implied is that the principles of a fair tax system — consistency, predictability, neutrality — will be the touchstones going into the future as well.