A Study on the Development of the Indian Tax System: Pre and Post-Colonial Influences

Abstract

The tax system in India has experienced considerable development influenced by socio-political frameworks, economic requirements, and administrative ideologies from ancient times to the current era. This study analyzes the taxation systems in India through four key periods: pre-colonial (ancient and medieval), colonial (under British rule), post-independence (the early sovereign state prior to liberalisation), and the modern period following liberalisation. By examining taxation practices, legislative changes, and institutional reforms, this paper underscores the impact of governance structures on the nature and operation of taxation in India.