SKOCH Literature Award

Taxpayer Rights:
Deciphering The Indian Charter

Mukesh Butani & Kinshuk Jha

SKOCH Literature Award

Mukesh Butani & Kinshuk Jha

New Delhi, 14th May 2022

It critically analyses and presents the practitioners’ and academics’ perspectives on the contemporary subject of Taxpayer Rights and Obligations. The book aims to further the discourse on the state of taxpayer rights in India, in light of the Indian Charter of 2020 and the global developments.

‘Taxpayer rights’, as an exclusive domain of policymaking, has seen the emergence in the last decade, though it has been practised for a while now in most mature economies. Authors say, if a culture of respecting honest taxpayers and incentivising the performance of judicious administrators is inculcated, it will foster transparency and boost tax morale.

Deciphering the taxpayer’s psychology could be a sensitive yet crucial exercise for any ideal tax administration. Taxpayers generally choose between minimising losses and enlarging gains. Since tax payments have traditionally been perceived as aversive and loss-making, governments need to strategise and repackage taxes where taxpayers may be made to perceive the payment of taxes differently, the book suggests.

L to R: Mukesh Butani, Founder & Managing Partner, BMR Legal Advocates Sameer Kochhar, Chairman, SKOCH Group: Kinshuk Jha, Associate Professor, Jindal Global Law School

Mukesh Butani, Founder & Managing Partner, BMR Legal Advocates

Mukesh Butani

Mukesh Butani, is Founder & Managing Partner of BMR Legal Advocates. With specialisation in domestic corporate international tax and transfer pricing, he has over three decades of experience in advising multinationals and Indian conglomerates on a wide range of matters relating to FDI policy, business re organisations, cross-border tax structuring, tax controversy and regulatory policy. He is an acknowledged expert in the area of International Tax policy, controversy & advocacy, and has to his credit several landmark judicial pronouncements.

 

Kinshuk Jha, Associate Professor, Jindal Global Law School

Kinshuk Jha

Kinshuk Jha, is an Associate Professor and Executive Director, Centre for Comparative and International Taxation (CCIT), Jindal Global Law School (JGLS). He has been teaching domestic and international taxation and his been involved in several academic projects, ranging from innovations at the level of higher secondary education in India, where he co-authored the Legal Studies textbook for CBSE, to being part of an expert panel at the recent USTR investigations of India’s Digital Services Tax. His work focuses on taxpayer rights, anti-abuse provisions and digital taxation.

SKOCH Literature Award

SKOCH Award, independently instituted in 2003, is India’s honest civilian honour conferred by an independent organisation as a third party assessment. It is the only award in the country that is based on feltneeds assessment and outcome evaluation based on evidence. It therefore, recognises people, projects and institutions that go the extra mile to make India a better nation.

 

SKOCH Award covers the best of efforts in the area of digital, financial and social inclusion. It encompasses the best of governance, inclusive growth, excellence in technology and applications, change management, corporate leadership, corporate governance, citizen service delivery, capacity building, empowerment and other such softer issues that get normally lost in the glamour and glitz of industry sponsored or advertising focused jamborees.

 

The SKOCH Award not only acknowledges exceptional achievers – organisations and individuals – but also spurs institutional guidance and best practices in the industry.

SKOCH Literature Award - “Taxpayer Rights: Deciphering The Indian Charter – Mukesh Butani & Kinshuk Jha”

LITFest Panel Discussion - “Taxpayer Rights: Deciphering The Indian Charter – Mukesh Butani & Kinshuk Jha”

ILF 2022, Plenary Session​

Book: “Taxpayer Rights: Deciphering The Indian Charter – Mukesh Butani & Kinshuk Jha”

Mukesh Butani & Kinshuk Jha

Taxpayer Rights: Deciphering the Indian Charter critically analyses the presents the practitioners’ and academics’ perspective on the contemporary subject of Taxpayer Rights & Obligations. The book aims to further the discourse on the state of taxpayer rights in India, in light of the Indian Charter of 2020 and the global developments.

The book covers the following key aspects:

(a) An overview of Indian tax administration mechanism in India;
(b) Genesis of taxpayer rights in India;
(c) The framework of the taxpayers’ charter;
(d) Global perspectives on taxpayers’ rights;
(e) Digitization of the administration of taxpayers’ rights;
(f) Bridging the gap between taxpayers and tax administration;
(g) Policy recommendations.

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