One tax reform initiative undertaken in Manipur might involve:

Reducing tax burden on small businesses
Digitizing tax collection systems
Simplifying tax procedures
All of the above

The correct answer is: d) All of the above

One tax reform initiative undertaken in Manipur might involve:

  • Reducing tax burden on small businesses. This could be done by reducing the rates of corporate tax or personal income tax for small businesses. It could also be done by providing tax breaks or other incentives to small businesses.
  • Digitizing tax collection systems. This could involve moving to a system where taxes are filed and paid online. It could also involve using electronic systems to track tax payments and compliance.
  • Simplifying tax procedures. This could involve making the tax code simpler and easier to understand. It could also involve making it easier to file taxes and pay taxes.

All of these initiatives would make it easier for businesses to comply with the tax laws and would reduce the cost of doing business in Manipur. They would also make it easier for the government to collect taxes and would reduce the amount of tax evasion.