Ananya Singh, BBA LLB, Presidency University, Bangalore ABSTRACT Tax reforms play a pivotal role in shaping the economic trajectory of a nation by influencing revenue systems, investment flows, and taxpayer behaviour. In India, tax reforms have undergone significant transformation, particularly after the economic liberalisation of 1991, with a focus on simplification, transparency, and economic efficiency. The introduction of the Goods and Services Tax (GST), reduction in corporate tax rates,...