Sabka Vishwas Scheme is a dispute resolution-cum-amnesty scheme, with an objective of generating revenue in the short term, by inclusion into the tax net of delinquent taxpayers and those with pending disputes. Such measures renegotiate the contract between the state and its citizens, hurting equity in the tax system. Adherence to such measures reduces the taxable capacity of the state in the long run, by adversely affecting motivation towards compliance.
