Urban Land Taxation in India: Constitutional Obligations vis-à-vis Modern Socioeconomic Challenges - Evaluating Objectivity, Efficiency, Effectiveness & Equity

Abstract

This Research attempts evaluation of urban land taxation in Gujarat, India. From the British Colonial past, India has inherited a sort of semi-feudal system of land distribution, which follows social norms and traditions along with some flavor of Common Law as the base for distribution, ownership & taxation varies accordingly. Constitution of India includes Directive Principles, which aims at reducing the concentration of wealth, and means of production from the hands of a few is on ‘acid test’ after economic liberalization in year 1991. The tax authority has to harmonize new socio-economic challenges with constitutional obligations. The study is based on secondary data in form of relevant legislations, policy & budget documents and court judgments. Primary data will be generated from response of land taxpayers, tax practitioners & legislators. Taxpayers will be selected by using sampling techniques from representative urban centers. In the light of above, this report will analyze and evaluate to what an extent urban land tax system in Gujarat is objective, efficient, effective and equitable.