2017 Indian Tax Reform and its Role in the Country’s Socioeconomic Development. Lessons for Consumption Taxation Reform in Brazil

Abstract

This article seeks to analyze the role played by the Indian consumption tax reform carried out in 2017 in the social and economic development of that country. Based on this claim, the legal-tax context to which India was inserted until 2017 and the main innovations brought from the institution of the GST will be analyzed initially. Afterwards, socioeconomic markers of the country will be analyzed, seeking to find possible nexus between the improvement of these indicators and the changes imposed by the Indian tax reform. Finally, some considerations will be made about the evident points of contact between the Indian reform and the one that is intended to be carried out in the taxation of Brazilian consumption, observing indications of its possible results, based on what has been experienced in India.