Taxation And The Right To Equality
- IJLLR Journal
- Apr 20
- 2 min read
Amreen Hassan, Manav Rachna University
Sneha, Manav Rachna University
ABSTRACT
This research is especially focused on the changing relationship between the tax system of India and equality as it operates in the Constitution. The research is expected to explore the critical examination of constitutional provisions, significant judicial pronouncements, and how tax policy development and practice by India adhere to or challenge the guiding principle of equality. In a doctrinal approach to research, the focus is upon using primary data—a plethora of statutes, case law, legislative proceedings, and much more—including a generous pouring of secondary sources, such as academic articles and critiques.
In the Approach section, the researcher takes the liberty to discuss the constitutional framework and, specifically, the significance of Article 14 of the Indian Constitution, for its guarantee of equality before the law. The study deals with prominent judicial dicta on the subject and which have shaped the application of the principle by Indian tax laws. Such landmark Supreme Court cases as E.P. Royappa v. State of Tamil Nadu and K.C. Vasanth Kumar v. State of Karnataka are analyzed in order to gain insight into how the judiciary has adjudicated the issue of equality within the taxation system.
This research work further explores the practical considerations of the Indian tax system: the salient feature of its design and implementation in India with special attention to examining the incidence of progressive and regressive taxation, as well as analyzing the question of whether tax policies lead to any kind of economic justice or engender further inequalities. The direct and indirect kinds of tax, the method of income tax being progressive, and how indirect taxes like GST are regressive, forms the basis of our study.
The overall aim of this research is to provide a concise but elaborate relationship between taxation and equality in India from which valuable conversations can be developed for policymakers, legal scholars, and taxpayers.
Keywords: Taxation, Right to Equality, Indian Constitution, Article 14, Tax Policy, Judicial Interpretation, Economic Justice
