Establish a modern tax framework for trust-based governance: Niti Aayog

Niti Aayog has proposed a modern tax framework emphasizing voluntary compliance, transparency, and fairness to align with India's Viksit Bharat@2047 vision. The working paper advocates for a paradigm shift towards a predictable, citizen-centric system, reducing compliance burdens and aligning criminal provisions with foundational principles of necessity and proportionality.