Call for Papers | International Conference on Tax Reforms in India: Prospects & Challenges by HPNLU: Submit by Nov 15

About HPNLU, Shimla

The Himachal Pradesh National Law University, Shimla (HPNLU, Shimla) was established by the State Government in the year 2016, by an Act of the Legislature (Act 16 of 2016). The University started functioning on October 5, 2016. The University inducts students through the Common Law Admission Test (CLAT) for its Under-graduate [B.A.LL.B. and B.B.A.LL.B.-Hons. (Five-Year Integrated Course)] and the Post-graduate [One-year LL.M.]. The University also offers Doctor of Philosophy (PhD) and Post-Doctorate Programmes (LL.D.). 

About the Conference

India’s tax reforms are often conceived and have been limited to the rationalisation of tax rates. There have been some attempts previously, whereby reforms were introduced to streamline the tax administration; however, the majority of these were only intended to activate greater flexibility in the administration. There has been either minimal or no attempt to examine and reform the tax system, whereby the much-desired, constitutional ideal of economic justice could be achieved.

Over the past three decades, the Indian tax system has witnessed radical reforms. The reforms, beginning with the introduction of service tax during the 1990s, and later by using technology in tax administration, gave the tax system a new lease of life. Over the past few years, India has undertaken significant tax reforms aimed at simplifying its direct and indirect tax system, increasing compliance, reducing litigation, enhancing ease of doing business, and thereby boosting economic development. These reforms include the historic Goods and Services Act, 2017 and now the Income Tax Act, 2025.

India, which is full of diversity and socio-economic contradictions, requires a robust tax system that can assist the country not only in collecting adequate revenue for the survival of the economy and giving a push to growth, but at the same time requires a tax model that can be helpful in addressing the mounting inequalities amongst sections of the society. India’s tax system requires a comprehensive re-look to ensure tax-fairness and tax-justice, without derailing the model of development adopted since the 1990s. Thus, the tax reforms should now primarily be intended to bring socio-economic justice by addressing challenges experienced at multiple levels vis-à-vis reforms in tax rates, tax administration, and the use of technologies ensuring compliance. Motivated by multiple goals such as reducing the burden on taxpayers by rationalising the tax rates, especially for the middle class and MSMEs, broadening the tax base to have greater revenue, and promoting transparency by use of technologies, including digitalisation.

While these tax reforms are promising, there are several issues that are unaddressed and require further deliberations. This includes broadening of the tax-net and thereby reducing the fiscal deficit; bringing equity & inclusivity so that the tax burden does not shift unfairly onto lower‐income households, etc. Reforms are further required to curb and rationalise the priorities of tax administration.  

All these complex and emerging issues necessitate discussion on the very path of tax reforms adopted in recent years, that too in the light of the tax reforms and related developments, both at the domestic and international fronts. The conference has been conceived as a platform to discuss these issues among eminent scholars and practitioners in the concerned fields.

Proposed Sub-themes

• Tax Reforms in India: Reflections from History
• Tax Reforms: Continuity and Change
• Reflections of the Constitutional Spirit in the Tax Reforms
• Progressive Taxation
• The Political Economy of Tax Reforms
• Tax Reforms: The Economic Discourse
• Tax Reforms: From the perspective of Trade and Commerce 
• Tax Reforms and International Taxation
• Tax Reforms and the International Trade and Investment
• Reforms in the Administration of Taxes
• Tax Reforms: A Journey from Use of Intent/Cyberspace to Artificial Intelligence
• Tax Reforms: A Human Rights Perspective
• Impact of Tax Reforms: The Rural vs. Urban Discourse
• Any other topic relevant to the main theme. 

Who May Participate?

This conference is designed to facilitate interdisciplinary and multidisciplinary approaches to the prevailing issues in taxes. Contributions from all those engaged in research from the concerned disciplines, such as History, Political Science, Economics, Sociology, Law, International Trade and Investment, and Human Rights, etc., are welcome.

Submission of Abstract/Paper and Registration Guidelines

• Submissions of Abstract/Full Papers are invited from academicians from the field of law, economics, commerce, social sciences and other related disciplines.
• The word limit for the abstract is 800-1500 words, with 6-7 keywords, and must be without any footnotes.
• The submission must be in English and in MS Word format only. While preparing the abstract, contributors are suggested to be guided by the key themes prescribed above and must include a clear indication of the objectives, methodology, major results, and implications of the said work.
• Every abstract must be accompanied by a cover page containing the name, affiliation, and contact details of the author(s). Each submission can be of more than one author, but not beyond three, and the first page of the abstract/paper must provide the details of the co-author/s also.
• The full paper should be typed in Times New Roman, 12 font size with single spacing and alignment “justify”, and the footnotes should be in Times New Roman, 10 font size with 1.0 line spacing and alignment “justify”. Footnotes should be used for citations following the HPNLU Citation style only.
• All abstracts/papers shall be subject to review, including similarity/AI check, and only those abstracts/papers approved by the reviewers will be selected for the final presentation at the conference.
• Paper presentation in absentia shall not be considered. Full papers with an opportunity for publication in an edited book will be invited from selected presenters after the conference, and details of the same will be shared later.

Registration Fee

Mode

Hybrid Mode

Abstract Submission

Google Form Link for Abstract Submission.

Click Here To Submit.

Time-Line

Organising Committee

The brochure is here.