2. TAXATION AFTER INDEPENDENCE AFTER INDEPENDENCE IN 1947,THE TAX SYSTEM HAS UNDERGONE MAJOR STRUCTURE CHANGES.IT HAS BEEN SUCCESSFULLY USED TO MOBLISE RESOURCES TO FINANCE ADMINISTRATIVE &DEVELOPMENTAL ACTIVITIES OF PUBLIC AUTHORITIES.
3. ON APRIL 1 1953,THE GOVT. OF INDIA APPOINTED THE TAXATION ENQURIY COMMISSION UNDER THE CHAIRMANSHIP OF JHON MATHAI. IT IS A SYSTEMATIC AND COMPREHENSIVE STUDY OF THE INCIDENCE OF CENTRAL AND STATE INDIRECT TAX. THE COMMISSION DEALT AT LENGTH WITH THE ADMINISTATION OF INCOME TAX &FOUND STAGGERING LEVELS OF TAX EVATION.
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5. In September 2002, govt. of India set up two task forces to recommend measures for simplification and rationalisation of direct and indirect taxes. In this 2006-2007 budget speech ,the union finance minister hoped for a phased move towards a fully integrated national level goods and services tax (GST) by April 2010.