Architecting a Resilient Fiscal Future: Strategic Direct and Indirect Tax Re- forms For Viksit Bharat 2047
Publication Date : 10-03-2026
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Abstract :
This investigation scrutinizes the longitudinal progression of fiscal restructuring within the urban jurisdiction of Pune, Maharashtra, during the period 2015-2025. By synthesizing archival data with historical marketing perspectives, the study evaluates how institutionalized policy modification influence regional economic stability. Two primary objectives guide the inquiry: assessing the efficacy of direct tax rationalization on investment psychology and measuring the correlation between indirect tax formalization and retail consumption patterns. The research employs a qualitative-historical framework supplemented by bivariate statistical testing. Null hypotheses regarding the independence of digital compliance and revenue growth are tested using regional audit data. Results reveal that the consolidation of disparate levies has recalibrated the commercial equilibrium, fostering a more transparent marketplace. The study posits that regional adaptability is a prerequisite for national policy success as India gravitates toward its twenty-forty-seven developed status goals. These abstract captures the essence of the transition from fragmented state- level levies to a centralized, technology-dependent fiscal apparatus that minimizes administrative friction while maximizing the capture of previously informal transactions. The research, being archival, relies on audited financial statements to ensure the veracity of fiscal trends.
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