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Authors

Dr. G. H. Nagaraju

Abstract

The Indian tax reorganization experience provided usefullessons for many countries due to the largeness of the country with multilevelfiscal framework, uniqueness of the reform experience and difficulties incalibrating reforms due to institutional constraints. The transition of India from an insular economy in the early nineties toa global economy is indeed remarkable. As we come to grips with being a part ofa global economy, it is imperative that the tax policies of the country keeppace with the global tax regime.

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