The Tax Reforms Commission (TRC) gave many recommendations for tax reforms in India. The final report of this commission had 3 different parts for tax reforms. You can read about the Tax Administration Reform Commission – TARC. Mandate, Report, Recommendations in the given
Enforcement of indirect and direct taxes, reforms in administration was one of the recommendations. TRC wanted to simplify the tax structure, reduce rate differentiation, lower marginal tax rates, and broaden the base.
- Tax Policy Council & Tax Policy Research Unit: Notes for UPSC
- Taxation in India – Direct taxes & Indirect Taxes, Features of Taxation System