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Principal Consultant & Tax Strategist | 17+ yrs ⚖️ | PhD Scholar in Law (Intl Trade and Tax Law ) 📚 | Exploring Law, Economics & Psychology | Bridging Practice and Academia

  • Holiday

    Holidays today have become less about true togetherness and more about a display of social status through gatherings. do you celebrate holidays?

    Holidays are often seen as moments of joy, but if we look closely, many of them have turned into displays of social status rather than true social gathering.

    The essence of a holiday should be about connection, simplicity, and togetherness — not competition or show. When we strip away the layers of extravagance, what remains is the pure joy of shared moments.

    Let’s redefine holidays not by how they look, but by how they make us feel.

    By Sidheswar Jena a PhD -Law -Scholar

  • The Cost of Travel in Today’s India: A Passenger’s Real Experience

    By Sidheswar Jena, PhD Scholar in Law

    The world today is very different from what it was earlier. Change is the essence of everything, and while change often brings beauty, it also reveals the struggles of our times. As humans, we sometimes act more selfishly than nature itself, rarely stopping to think about the consequences of our actions.

    This thought struck me during a recent journey. I started my day from Pune Airport, heading to Hyderabad. It was an early morning flight, and I was already drained after a marathon week of continuous income tax return work. Once I landed in Hyderabad, I decided to have breakfast.

    The bill, however, shocked me: a simple plate of uttapam with two more items cost ₹451, and a 500 ml bottle of water was priced at ₹70. I understand that airports are costly business zones, but this was beyond reasonable. When I asked the counter staff why the prices were so high, the answer was blunt — they claimed that more than 70% of their revenue went into expenses and taxes.

    As passengers, we already pay heavily for air travel, and yet, the system makes us bear additional inflated costs. What adds to the frustration is the environment inside airports. The check-in process is often stressful, the staff and security personnel appear constantly tense, and the whole experience lacks a welcoming atmosphere. Instead of feeling like a traveler, one feels like a burden being processed through a system.

    The irony is that this isn’t just limited to air travel. Let me share another personal experience from last month when I traveled by road to Shimoga, Karnataka. Covering 600 kilometers turned out to be an exhausting journey. The condition of the roads was so poor that at times we felt as though our car was being held hostage by the potholes. Three of us took turns driving, but by the end, the fatigue was unbearable.

    And yet, we paid nearly ₹2,500 in tolls for this “privilege.” If that wasn’t enough, we also had to deal with highway police. My junior, while driving, was stopped for alleged speeding and lane crossing. Instead of a fair hearing, the officer chose threats, claiming he could do this or that if we didn’t comply. Finally, I had to step in, and to avoid unnecessary harassment, I paid what he demanded before we were allowed to move on.

    These experiences raise a simple but important question: why are citizens paying so much, yet getting so little in return? Be it airports or highways, we spend on tickets, tolls, taxes, and surcharges, but what we receive is overpriced food, poor infrastructure, and often, a system that seems more interested in extracting money than serving the people.

    Travel is supposed to connect us, refresh us, and give us new perspectives. But in today’s India, it too often leaves us with only fatigue, frustration, and the feeling that we are paying endlessly into a system that gives very little back.

  • Are We Educated or Just Literate?

    When we speak of *education*, the first image that often comes to mind is of a degree holder — someone who has completed formal studies and earned certificates. But is that the true meaning of education, or are we simply confusing it with literacy?

    I recall a memory from my childhood that has stayed with me. I was in the third grade when our school welcomed a new teacher. She was knowledgeable, admired, and someone who noticed me for being more observant than most of my classmates. One day, after I bunked school to play *gilli-danda*, she caught me and asked me to accompany her to her residence. Nervous and unsure of her intention, I followed silently.

    To my surprise, she welcomed me with a smile, offered me snacks, and then placed before me a book, a notebook, and a pen. She asked me to write a poem about education. Hesitant but obedient, I wrote:

    > Education is the foundation of a civilized society.

    > It helps us know our history.

    > Education gives us an edge to live a sustainable life…”

    She read it, nodded, and then gently explained:

    1. Education means living a life with dignity.

    2. Education means allowing others to live with dignity and choice.

    3. Education means knowing the world, not just reading books.

    4. Education is not limited to acquiring degrees.

    5. Education reflects in the values we uphold and the standard of life we create.

    That day, I realized that literacy and education are not the same.

    A literate person can read, write, and argue with logic. Literacy gives us knowledge and skills. But an educated person embodies values such as empathy, fairness, respect, and the ability to question injustice. Literacy may open doors to jobs, but education opens minds to wisdom.

    This distinction raises some uncomfortable questions:

    * If we are truly educated, why does our society still suffer from inequality and disparity?

    * If we are educated, why do divisions of caste, class, gender, and religion continue to persist?

    * If we are educated, why do we ignore the very lessons of logic and reason, and instead surrender to blind beliefs with no reference or relevance?

    The truth is, literacy builds capability, but education builds character. Literacy fills minds with information, but education shapes those minds into instruments of justice, humanity, and progress.

    As a society, perhaps we need to shift our concern from asking *“How many are literate?”* to asking *“How many are truly educated?”* Only then can we claim to be a civilized society in its truest sense.

    By –

    Sidheswar Jena-PhD (Law) Scholar

  • Mind Anything that’s mins nothing.

    With time I’ve learnt that the mind often clings to what, in truth, means nothing. Peace begins when we stop giving weight to the meaningless and choose to focus on what truly matterslearned earlier in life.

    A Reflection on Life(Sidheswar Jena PhD Scholar)

    I have come to understand that life is larger than the names, titles, and possessions that society assigns us. A surname, a tag, or a label does not define who we are—it only limits the depth of our thoughts. The moment we leave these behind, we step into the vastness of the universe where ideas flow freely, unbound.

    The mind, however, is restless. It often clings to things that in truth mean nothing—worries, comparisons, judgments, and illusions of control. With time, I have realized that much of what occupies our mind carries no real value. Peace begins when we stop giving weight to what is meaningless and turn our focus to what truly matters.

    Wisdom lies not in holding on, but in letting go. Letting go of false identities, trivial attachments, and empty expectations clears the path for clarity. In that space of clarity, we begin to witness life as it is—not as we imagine it should be.

    Life is not about conquering, collecting, or proving. It is about understanding. Meaning is not hidden in grand victories or recognition, but in small moments of awareness—the quiet pause, the reflective thought, the courage to be ourselves.

    My philosophy is simple:
    Do not measure yourself by external  approval.
    Do not allow the mind to enslave you with trivialities.
    Seek essence, not surface.
    Live as a witness, not a prisoner of labels.
    In witnessing, life opens—not as a burden to carry, but as a truth to embrace.

  • Is India Really a Poor Country to Live In? A Critical Reflection

    Research by Sidheswar Jena, PhD Scholar in Law

    Abstract

    India today stands at a strange crossroad. On one side, it has billionaires, global recognition, and young talent leading the world’s top companies. On the other, the government still provides free ration to 80 crore people every month (PMGKAY, 2024). After 79 years of independence, this raises an uncomfortable but necessary question: Is India really a poor country to live in? This paper does not look at poverty only as lack of money, but also as absence of dignity, fairness, and systemic accountability.

    Keywords

    India, Poverty, Governance, Education System, Migration, Corruption, Public Policy, Welfare Schemes

    Introduction

    When we speak of poverty, we often think in terms of hunger or unemployment. But in India, poverty is also about the daily experience of living. It is about buying a house worth ₹25 crore in Bandra and still driving through pothole-filled roads, spending hours in traffic, and breathing toxic air. It is about waiting ten years in court for a simple case to close. It is about education that charges lakhs of rupees in fees but produces graduates who shine only when they leave the country.

    This paper reflects on six major reasons why India struggles with the tag of being a “poor country to live in” — not poor in money, but poor in system.

    1. Feeding 80 Crore People: A Sign of Strength or a National Failure?

    India operates the world’s largest free food distribution program. As of January 2024, over 80 crore citizens continue to receive free food grains every month under the Pradhan Mantri Garib Kalyan Anna Yojana (PMGKAY) (NDTV, 2024). Governments project this as success; however, it highlights systemic weakness.

    Out of a population of 1.4 billion, only 10.41 crore citizens filed income tax returns in 2023-24 (Times of India, 2024). This means less than 8% of the population sustains the entire welfare net. Feeding citizens should be a safety net, not a permanent identity of the nation. The fact that nearly half the population still depends on free ration after almost eight decades of independence is not achievement — it is a national failure.

    2. Infrastructure: Private Luxury, Public Neglect

    Take Mumbai as an example. Someone buys a ₹25 crore flat in Bandra, but outside the gates lie potholes, traffic jams, waterlogging, and unbreathable air. Despite India’s booming private wealth — with over 4.68 lakh taxpayers declaring income above ₹1 crore in FY 2024-25 (LiveMint, 2025) — the public infrastructure does not reflect this prosperity.

    Unlike in developed countries, where taxation ensures reliable public services, in India citizens often question: Where does the tax money go?

    3. Universities Without Global Standing

    India has more than 1,000 universities and 40,000 colleges, yet very few appear in global rankings. The reasons include:

                   •             Education dominated by private players run for profit.

                   •             Research and innovation severely underfunded.

                   •             Outdated syllabi and political interference.

    Instead of producing innovators, the system often produces degree-holders with little global competitiveness. This is why Indian graduates succeed abroad but struggle to find equal opportunities at home.

    4. Migration: Searching for Dignity, Not Just Money

    Every year, lakhs of Indians leave for countries like the US, Canada, and Australia. While salaries play a role, the deeper motivation is quality of life: clean air, safe drinking water, reliable public transport, and a justice system that works on time.

    When even India’s wealthy residents cannot escape pollution, traffic, or delayed justice, migration becomes less about money and more about dignity.

    5. Education and the Politics of History

    Another weakness lies in the politicization of education. Governments often rewrite history textbooks to suit their ideology, sometimes erasing or altering narratives around figures like Maharana Pratap. Instead of focusing on science, technology, and future-oriented studies, education becomes a tool of politics.

    This not only compromises objectivity but also distracts from innovation and research. The result: students are skilled at memorizing facts but are not prepared for the future.

    6. Corruption: The Daily Tax

    India’s position in Transparency International’s Corruption Perceptions Index slipped from 93rd in 2023 (score 39) (The Hindu, 2024) to 96th in 2024 (score 38) (Business Standard, 2025). For citizens, these rankings only confirm lived experience. Corruption functions as a daily tax:

                   •             Bribes for ration cards and driving licenses.

                   •             Delays in courts.

                   •             Favoritism in government contracts.

    This corrodes trust and discourages both entrepreneurship and innovation.

    Conclusion

    So, is India really a poor country to live in? Not in terms of wealth or talent — India has both in abundance. But in terms of governance, fairness, and dignity of life, India remains poor.

    Feeding 80 crore people after nearly 79 years of independence is not an achievement, it is evidence of systemic failure. Billionaires living on broken roads show that private wealth cannot compensate for public inefficiency. Politicized education erases history instead of building the future. And corruption functions as a permanent burden on citizens.

    For India to truly rise, it must go beyond welfare politics and slogans. Real change requires governance reform, depoliticized education, honest infrastructure investment, and a culture of accountability. Only then can India stop being a land of unfulfilled potential and become a country where citizens live with dignity.

    References

    Business Standard (2025). India ranks 96 out of 180 countries in Corruption Perceptions Index 2024. Retrieved from: Business Standard

    NDTV (2024). Over 80 crore people getting free foodgrains benefits under PMGKAY. Retrieved from: NDTV

    Times of India (2024). No. of taxpayers rises 82% to 10.4 cr in last 9 years: CBDT. Retrieved from: TOI

    LiveMint (2025). Over 4.68 lakh taxpayers file ITR for income over ₹1 crore till Feb 28. Retrieved from: LiveMint

    The Hindu (2024). India ranks 93 out of 180 countries in Corruption Perceptions Index 2023. Retrieved from: The Hindu

  • Corruption: A Root Cause Analysis from Family to Nation

    Corruption: A Root Cause Analysis from Family to Nation
    Author: Sidheswar Jena, Ph.D. Scholar (Law),

    Abstract
    Corruption is a deeply embedded societal problem that transcends political, economic, and cultural boundaries. While discussions on corruption often receive broad agreement, efforts to take collective action are limited. This article analyzes corruption from its root causes, beginning with the family unit, extending to municipal structures, and culminating in its national implications. Using the recent political crisis in Nepal (September 2025) as a case study, it explores how dissatisfaction, greed, and systemic failures converge to perpetuate corruption. The paper argues that corruption is not limited to government institutions but is fundamentally a human-driven issue requiring cultural as well as institutional reform.

    Introduction
    Corruption is universally acknowledged as a significant impediment to development and governance. Whenever citizens discuss corruption, there is widespread recognition of its prevalence. However, when the discourse moves from identification to accountability and action, there is often a retreat. This hesitation highlights the paradox of corruption: though universally condemned, it is simultaneously normalized. To understand why, we must analyze corruption’s roots—not solely at the national level but beginning with individual behavior and familial influences.

    Corruption and the Centrality of Taxation
    Taxation is the backbone of any nation, particularly for developing economies. Tax revenues fund infrastructure, education, healthcare, and welfare. Yet, empirical studies and lived realities suggest that tax collection rarely translates entirely into public development. Rather, funds are diverted or misused for private interests, eroding citizen trust in governance institutions (World Bank, 2022).
    The crisis in Nepal (September 2025) underscores this dilemma. Long regarded as a peaceful nation, Nepal witnessed mass protests driven by frustration with entrenched corruption and economic stagnation. Citizens observed their tax money being misappropriated by politicians, bureaucrats, and business elites, while ordinary people faced rising unemployment, inflation, and uncertainty about their future. Many leaders’ families lived abroad in luxury, pursuing education in prestigious universities, while taxpayers struggled with basic needs. Protective amendments and immunity provisions
    introduced by the government further alienated citizens, leading to widespread protests and civil unrest (Kathmandu Post, 2025). Though violence cannot be justified, the episode illustrates how systemic corruption can trigger social upheaval and threaten democratic institutions.

    Corruption at the Micro Level: The Family
    Before addressing systemic corruption, it is important to recognize its roots within the family structure. Consider a household of four: a father working to provide for his spouse and children. Stability falters when dissatisfaction arises, often due to social comparisons with neighbors or peers living seemingly better lives. Influenced by such comparisons, family members may pressure the earning member to increase income.
    When legitimate opportunities appear insufficient, individuals are vulnerable to persuasion from peers who normalize illegal practices. Rationalizations such as “everyone is doing it” or “you can bribe your way out of problems” lower moral barriers. High-profile financial scandals, including those involving Vijay Mallya and Nirav Modi (Business Standard, 2022), reinforce the perception that corruption not only goes unpunished but can also sustain luxurious lifestyles. Thus, corruption begins not out of compulsion but from greed, jealousy, and unchecked ambition.

    Misconceptions About Corruption
    Public discourse often associates corruption exclusively with government officials. While it is true that bureaucratic corruption is prevalent, corruption is not confined to public institutions. It arises wherever individuals prioritize personal gain over ethical responsibility. Institutions, whether governmental or private, are run by individuals; hence, corruption is fundamentally human-driven (Transparency International, 2024).
    Municipal governance provides a clear illustration. Citizens pay taxes expecting efficient services, yet frequently encounter bureaucratic hurdles unless they provide informal payments. Officials justify such demands by citing insufficient resources, shifting responsibility back onto citizens: “If you want faster service, you must pay extra.” Citizens, pressed for time, comply. Gradually, bribery becomes institutionalized, seen as an unofficial fee rather than a crime. This normalization ensures its persistence and expansion.

    The Vicious Cycle of Corruption
    Corruption perpetuates itself through a cyclical process:

    1. Individual Dissatisfaction – Comparisons with others fuel greed.
    2. Entry into Corruption – Bribes and shortcuts appear rational.
    3. Normalization – “Everyone does it” becomes justification.
    4. Institutionalization – Bribery becomes routine and expected.
    5. Political Protection – Leaders shield officials, while officials shield leaders, ensuring continuity.
      This cycle makes accountability difficult, as both giver and taker of bribes rationalize their roles. When political leaders implicated in scandals return to power, the cycle deepens, signaling that corruption pays rather than punishes.

    Conclusion
    Corruption is not merely a governmental or institutional issue; it is fundamentally rooted in individual choices. It begins within families, manifests in municipal services, and becomes entrenched within national politics. The Nepal crisis of September 2025 serves as a reminder that unchecked corruption can lead to widespread unrest and threaten democratic stability. Addressing corruption requires more than laws—it demands cultural reform, ethical leadership, and active citizen refusal to participate in corrupt practices. Unless individuals acknowledge their complicity and act responsibly, corruption will remain both a societal norm and a national weakness.

    References
    1.
    Business Standard. (2022). Case studies of financial fraud: Vijay Mallya and Nirav Modi. Business Standard India. Retrieved from https://www.business-standard.com
    2.
    Kathmandu Post. (2025). Protests in Nepal: Anger against corruption and political elitism. Kathmandu Post. Retrieved from https://kathmandupost.com
    3.
    Transparency International. (2024). Corruption Perceptions Index. Retrieved from https://www.transparency.org
    4.
    The Hindu. (2023). Why is corruption so difficult to eliminate in India? The Hindu. Retrieved from https://www.thehindu.com
    5.
    World Bank. (2022). The Costs of Corruption on Development. World Bank Publications. Retrieved from https://www.worldbank.org

    Signed,
    Sidheswar Jena, Ph.D. Scholar (Law), Vivekananda Global University

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