2. Tax Reforms :
2.1 From decades the issue of reforms have cropped up in all areas of public life.
2.2 By and large, reforms have taken place. But most have been on the basis of crisis and compulsions.
2.3 No exercise is being done on why things have gone bad in the first place.
2.4 Which means that areas that don't get attention are administered poorly.
2.5 Reforms are half hearted and try to fix problem areas. 2.6 Mostly they are done on an ad hoc and cursory basis. 2.7 Reform is unnecessary where functions are executed with excellence. Basically, it is an issue of management which again depends on executive effectiveness.
2.8 Effectiveness, attention to quality, performance, the aim for excellence and evaluation of results are noticeable in their absence in our public life.
2.9 What we see is the results and manifestation of the "crisis of spirit" and "crisis of character" that emerged in the late fifties in the public life of our country.

3. Commissions :
3.1 Commissions are a part of our public life.
3.2 While there is no second opinion of the usefulness of commissions and their work, what happens later is not evaluated.
3.3 Sometimes a lot of hard work goes down the drain.
3.4. While a lot of taxpayers money goes into the functioning of commissions, the taxpayer does not know the effects and results of painstaking work taken.
3.5 Sometimes, the work of the commission is disregarded contemptuously by the polity or the bureaucracy.
3.6. The suggestions of the Commission are picked up in parts and not considered holistically .
3.7. Sometimes, what is convenient is picked up and what is desirable is left out.
3.8 There is no mechanism for an evaluation of the effects of the recommendation of the Commission.