<h1>Tax base expansion urged to improve tax to GDP ratio, using innovation and GST readiness to boost compliance.</h1> Urgent enhancement of the tax to GDP ratio through tax base expansion and improved compliance, making tax participation more attractive; administrative innovation-such as mobile applications-to facilitate starting businesses; balance between trade facilitation and enforcement via firmness, fairness and friendliness; taxpayer service orientation and preparedness for the Goods and Services Tax implementation; and cooperative federalism supported by increased States' share of central taxes.