Patterns of change in citizenship regimes help explain differences in tax structure in Brazil and India. Changes to … increase state capacity, for example in tax. Changes to tax can be evaluated in terms of levels of revenues, degrees of … progressivity, and the universality of application of tax across sectors and regions. Since the 1970s in Brazil and India, excluded …

utilise the services of available skilled manpower. Indian tax administration was always perceived to be difficult. The … economic liberalisation had created challenges in integrating Indian tax system with the world economy during the adjustment … not match with the tax aggressiveness and that probably led to some major concerns, and impacted ease of doing business …