ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846
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Tax Policy as Revealed in the Budget for 2002-03

Yashwant Sinha, having started with a protectionist and nonreform budget, has moved towards substantive reforms. While in his last two budgets he has been pushing through some major reforms of the tax structure, side by side he has been introducing several destabilising ad hoc changes including increases in the number of concessions. The tax proposals presented in the Budget for 2002-03 indicate the same combination of acceptance of the principles of tax theory in parts and continuance of adherence to the older practices in other aspects.

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