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Research Paper | Law | India | Volume 12 Issue 11, November 2023 | Popularity: 4.8 / 10

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Analysing Competing Jurisdictions on Indirect Tax Regime and Gender Equality/ Inequality

Dr. R. Bharat Kumar

Abstract: This paper is divided into two sections for the purposes of clarity and full coverage of the subject. In the first section of the study, the author compares the indirect tax regimes of Singapore and Malaysia with that of India to quickly grasp the peculiarities of the former and assess the applicability of the latter. These nations were selected because Singapore has successfully implemented indirect taxes whereas Malaysia has eliminated its indirect tax regime. Examining the indirect tax regimes of these nations can aid in comprehending the best practices and corrections required for India's newly imposed indirect tax structure. In the second section of the study, the author intends to highlight the gender imbalance inherent in indirect tax regimes of countries such as India and the United Kingdom. Insofar as their policies regarding indirect tax regimes and gender equality are concerned, both countries exhibit several deficiencies. To remedy this, the author also offers policy recommendations that would benefit both countries.

Keywords: Indirect Tax, Gender, Equality, Inequality

Edition: Volume 12 Issue 11, November 2023

Pages: 721 - 730

DOI: https://www.doi.org/10.21275/SR231109135224

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