New Delhi, Oct 10 (IANS) India’s tax reforms are entering a decisive phase marked by simplification, modernisation and the integration of trust into tax administration, BVR Subrahmanyam, CEO, NITI Aayog, said on Friday.

He emphasised that “as India transitions from enforcement-driven compliance to trust-based governance, the focus must shift to proportionate, fair, and transparent enforcement mechanisms that empower taxpayers while protecting fiscal integrity.”

NITI Aayog on Friday released the second working paper under the NITI Tax Policy Working Paper Series–II, titled “Towards India’s Tax Transformation: Decriminalisation and Trust-Based Governance.”

This follows the first paper in the series, “Enhancing Certainty, Transparency, and Uniformity in Permanent Establishment and Profit A

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