Aims and Scope

Vision is a bi-annual referred journal that examines and analyzes policy and laws relating to taxation in India, affecting both domestic and international business. It acts as a forum for deliberation and exchange of ideas regarding opportunities and challenges arising from tax policy changes in India. The journal invites manuscripts which explore issues relating to both the theory and practice of taxation. It seeks to bridge the gap between academic research and tax practice by publishing papers for an overall understanding of tax system in India and its implications for business.