Published Paper Details:

Design Thinking is a process that aims to modify the whole thinking mechanism and it channelizes to refresh the thinking mechanism. The main aim of design thinking is to challenge the existing assumptions and give innovative solutions as output. It paves way for an entirely different way to think. In the field of Law, design thinking has been rarely applied and there exists a huge vacuum in this area of research. But, if we go into the roots of the Law - making process, we would realise the necessity of design thinking in the legal field. Moreover, it is in the areas of Law, where design thinking is really required. Tax Laws are formulated keeping in mind the interests of various stakeholders involved. This process involves lengthy brainstorming sessions, analysing benefits and burden of the proposed Laws on these stakeholders upon whom the Laws are to be implemented, gathering feedback, tabling them in the legislature, debating upon them and then passing them. To illustrate and emphasise the need for Design Thinking in Tax Law Reforms two examples - Fat Tax and Exclusion of Petroleum Products from the ambit of Goods and Services Tax have been highlighted. This Article seeks to establish the importance of design thinking in reforming Tax Laws, moving forward with its applicability in maintaining the ethics of progressive taxation and also explains how various obstacles and deadlocks can be eliminated in the course of implementation of Laws in the future.