Richard A. Musgrave is the father of public finance. Raja Chelliah is often referred to as “The Father of Tax Reforms”. You can read about the Taxation System in India – Types, GST, VAT, Objectives, Limitation, Laffer Curve in the given link.
- Global Minimum Corporate Tax – Minimum tax rate proposed by the G7
- Base Erosion and Profit Sharing – Strategies used by Multinational Companies