What do you mean by tax reform?

Tax reforms means changing the way taxes are managed or collected. Tax reforms involve making the system more accountable, and simplifying the system.You can read about the Tax Administration Reform Commission – TARC. Mandate, Report, Recommendations in the given link.

In 1991, the then Finance Minister Manmohan Singh had recommended the appointment of the Tax Reforms Commission (TRC). Raja Chelliah was the chairman of the Tax Reforms Commission (TRC). Tax Administration Reform Commission or TARC was established by the Government of India in 2013 under the chairmanship of Dr. Parthasarathi Shome. 385 recommendations were given by this commission.

Further readings:

1. Tax Policy Council & Tax Policy Research Unit: Notes for UPSC
2. Taxation in India – Direct taxes & Indirect Taxes, Features of Taxation System