Journal of Taxation and Regulatory Framework

Taxation and Regulation: The Backbone of Economic Order

V. Basil Hans — Sun, 12 Apr 2026 00:00:00 +0000

A healthy and well-functioning economy is built on a strong system of taxes and rules. Taxes are the main way that governments get money to pay for public goods and services, close the income gap, and change how people act in the economy. Regulatory frameworks set the norms and standards for how the market functions, making sure that economic agents are open, responsible, and compete fairly.

This article talks about how taxes and regulations are connected. It shows how effective tax systems depend on good regulatory monitoring to make sure people follow the rules and don't try to avoid paying taxes. It also looks at how regulatory bodies help make tax laws that are fair, work well, and can change with the economy. The report also looks at modern problems including globalisation, digitalisation, and ways to evade paying taxes, which need coordinated responses from regulators at both the national and international levels.

The article emphasises the significance of the interplay between taxes and regulatory governance in enhancing economic stability, encouraging sustainable growth, and preserving public confidence in political systems.

Abuse of Dominance in Digital Markets: An Analytical Study of the Competition Commission of India’s Approach

Malobika Bose, Rishabh Sahu — Thu, 05 Mar 2026 00:00:00 +0000

The speedy expansion of India’s digital market has raised many concerns about the adequacy of competition law to deal with the abuse of dominance by large digital platforms. Traditional law, which used to deal with the abuse of dominance that lies under Section 4 of the Competition Act, 2002 , developed for conventional markets, often struggles to account for the distinctive features of digital markets, including network effects, data accumulation, multi-sided platforms, and non-price competition. This paper helps us examine how the Competition Commission of India (CCI) has explained and applied rules and regulations to prohibit abuse of dominance in the digital market. By analyzing the recent cases and decisions of CCI regarding major digital
platforms, supported by a comparative analysis of global competition regimes, the study evaluates whether the CCI has effectively transitioned from a formalistic approach toward an effects-based analytical framework. The paper research helps us find that although the CCI has increasingly recognized the rapid rise in data-driven market power and user dependence, its
use of effects-based reasoning is still inadequate and uneven. In particular, the absence of clearly articulated standards for assessing data dominance and non-price consumer harm has resulted inuneven enforcement and regulatory uncertainty. The paper helps us understand that a more reasonable, transparent, and evidence-based framework is required by CCI, supported by targeted regulatory guidance, to ensure effective ways to control the abusive conduct of big companies in India’s digital markets while promoting innovation and consumer welfare.

Legal Solutions for Business and Individual Needs

Malobika Bose, Aayan Gupta — Thu, 05 Mar 2026 00:00:00 +0000

In the current economic landscape, a significant obstacle is the alignment of rigid business requirements, which are frequently driven by legal, regulatory, and competitive mandates, and the dynamic needs of individuals. Businesses must navigate complex data architectures, shifting operational costs, compliance frameworks, and compliance frameworks while ensuring that their systems continue to be responsive to users. To produce effective legal and operational solutions, this paper makes a comprehensive framework that combines user- centric agents, automated resource planning, and business semantics. By combining approaches from enterprise resource planning, data architecture modeling, and artificial intelligence, we propose a system in which business "laws," or procedures, are dynamically enforced yet adaptable. Due to the proposed strategy's goal of lowering operational costs and increasing decision-making reliability, businesses will be able to meet the needs of individual stakeholders while also achieving their required goals.

Goods and Services Tax in India: Continuity and Change

Sristi Agarwal — Tue, 27 Jan 2026 00:00:00 +0000

The Goods and Services Tax (GST) is a value-added form of indirect taxation designed as a comprehensive levy on the supply and consumption of goods and services at the national level. This paper examines the theme of continuity and change in Indian Tax Reforms with a specific focus on developments and their implications on business persons. This study examines the effects of the implementation of the Goods and Services Tax Act, 2017, and the changes introduced in India’s indirect tax framework by replacing the old taxation system and also analyses how GST has progressed from the initial implementation to subsequent rate rationalisation, procedural simplification and technology driven compliance mechanism. The GST is intended to subsume and replace all existing indirect tax imposed on goods and services by both the Central and State Governments of India. The tax reforms represent a continuous process through which fiscal or fiduciary systems adapt to evolving economic realities, government priorities and business environment. Since its introduction in 2017, GST has substantially reshaped the framework of indirect taxation, influencing business practices in financial reporting and regulatory compliances. It is designed to be a comprehensive tax applicable to a broad range of goods and services. The reform is regarded as transformative for the Indian economy, as it facilitates the creation of the unified national market and mitigates the cascading effects of taxes on the cost of goods and services. The significant changes have occurred in tax rates, exemptions, compliance norms and digital enforcement where these reforms have enhanced transparency and revenue efficiency but have also increased compliance responsibilities for businesses. The study adopts a qualitative analysis of secondary data covering the period from 2017 to 2025. The paper concludes that Indian tax reforms demonstrate a balance between continuity in policy vision and change in implementation strategy, with the evolving GST framework playing a central role in shaping a stable yet adaptive tax environment for businesses in India.