This report conducts a quantitative and comparative analysis of the Direct and Indirect Tax
systems within the Indian economy over the period 2015-2025. The primary objective is to
evaluate how the compositional balance and structural reforms within these two pillars of
public finance have influenced the nation's goals of economic equity and efficiency. Using
secondary data from official government sources and regulatory bodies, the study tracks
revenue trends, tax-to-GDP ratios, and effective tax incidence. The key finding is a structural
shift towards greater reliance on Indirect Taxes (specifically post-GST implementation) for
revenue stability and base broadening, leading to improved fiscal efficiency. However, this
increased reliance on consumption taxes poses challenges to the principle of vertical equity,
as Direct Tax contribution remains disproportionately low relative to the size of the formal
economy. The report concludes that while India has achieved significant efficiency gains,
targeted policy interventions are required to enhance direct tax compliance and ensure the
tax structure contributes robustly to equitable development.
Chapters in this book
- 1. A STUDY OF WORK SCHEDULES ON WORK-LIFE BALANCE AMONG HEALTHCARE PROFESSIONALS
- 2. A STUDY OF INTERVENTION OF AI IN BUSINESS AND SUSTAINABLE INNOVATION
- 3. ROLE OF DIGITAL WALLETS IN FINANCIAL EMPOWERMENT: INSIGHTS FROM MIDDLE-AGED DELHI- NCR RESIDENTS
- 4. A STUDY OF CORPORATE SOCIAL RESPONSIBILITY OF SELECT INDIAN COMPANIES
- 5. INTEGRATION, CHALLENGES, AND FUTURE DIRECTIONS OF SUSTAINABLE PRACTICES IN FINANCE AND MARKETING
- 6. ROLE OF PERCEIVED RISK ON ADOPTION OF MOBILE WALLET: FACTORS INFLUENCING CONSUMER TRUST AND USAGE
- 7. GROWTH AND DETERMINANTS OF E-COMMERCE IN INDIA: AN EMPIRICAL STUDY
- 8. DECODING THE FUTURE OF HEDGE FUNDS: QUANTITATIVE MODELS VS. CONVENTIONAL APPROACH
- 9. THE USE OF DIGITAL PAYMENTS MEDIA AND ITS IMPACT ON CONSUMER BEHAVIOR
- 10. A STUDY OF ACADEMIC PRESSURE AND COPING STRATEGIES AMONG MARGINALIZED STUDENTS
- 11. AWARENESS TOWARDS PRADHAN MANTRI BHARTIYA JANAUSHADHI PARIYOJANA AMONG URBAN YOUTH
- 12. EXPLORING THE HEALTH IMPLICATIONS OF OVER-THE-COUNTER (OTC) MEDICATION
- 13. GIG ECONOMY IN INDIA: A SYSTEMATIC EXPLORATION OF WORKER EXPERIENCE, INEQUALITIES AND SOCIAL PROTECTION FRAMEWORKS
- 14. IMPLICATION OF DIRECT AND INDIRECT TAX IN INDIA
- 15. SUSTAINABLE ADOPTION OF AI IN HRM
- 16. CONSUMER TRUST AND PERCEIVED SECURITY IN ONLINE SHOPPING PLATFORMS
- 17. ANALYZING THE IMPACT OF HERD MENTALITY ON INVESTMENT PATTERN IN INDIA: A BEHAVIOURAL FINANCE PERSPECTIVE
- 18. CORPORATE SOCIAL RESPONSIBILITY (CSR) IN THE TATA GROUP
- 19. THE USE OF DIGITAL PAYMENTS MEDIA AND ITS IMPACT ON CONSUMER BEHAVIOR IN GROCERIES
- 20. DIGITAL TRANSFORMATION IN HUMAN RESOURCE MANAGEMENT
Abstract
Keywords
direct taxes indirect taxes taxation system in India tax structure in India fiscal policy in India progressive taxation regressive taxation tax incidence
Chapter information
| Chapter title | IMPLICATION OF DIRECT AND INDIRECT TAX IN INDIA |
|---|---|
| Author(s) | Aboubakary Oumarou*, Mahima Shukla | Sharda School of Business Studies Sharda University, Greater Noida |
| Book title | Sustainable Value Creation: Integrating Marketing and Finance for SDG Achievement |
| Book Doi | https://doi.org/10.67103/IRG.SVC.2026.9788168516441 |
| DOI | https://doi.org/https://doi.org/10.67103/IRG.SVC.2026.9788168516441.14 |
| Publication date | July 10, 2026 |
| Access | Restricted access |
| Copyright | © 2026 IRG Press. All Rights Reserved |
How to cite
Aboubakary Oumarou*, Mahima Shukla | Sharda School of Business Studies Sharda University, Greater Noida. 2026. IMPLICATION OF DIRECT AND INDIRECT TAX IN INDIA. In: Sustainable Value Creation: Integrating Marketing and Finance for SDG Achievement. Book Doi https://doi.org/10.67103/IRG.SVC.2026.9788168516441. https://doi.org/https://doi.org/10.67103/IRG.SVC.2026.9788168516441.14