Practice two fresh UPSC CSE Mains questions for 23 September 2026—one current-affairs based and one static—with answer upload, topper-style model answers and self-evaluation.
Daily Mains Answer Writing Practice – 23 September 2026
Attempt first. Upload your handwritten answer. Then compare it with the model answer.
“As economic activity becomes increasingly digital and cross-border, effective taxation depends less on unilateral enforcement and more on international cooperation, data-sharing and institutional capacity.” Discuss in the context of the BRICS Tax Heads Meeting 2026.
Official references: PIB – BRICS Tax Heads Meeting | BRICS New Delhi Declaration
Attempt the answer before checking the model
Model Answer
Introduction
Tax systems were designed largely for economies in which firms, assets and transactions had a clear physical location. Digitalisation, intangible assets and globally integrated enterprises have weakened this link. Cross-border taxation therefore increasingly requires cooperation among tax administrations rather than isolated national action.
Body
Why international cooperation has become essential
- Transfer pricing: Multinational groups can shift profits across jurisdictions through prices assigned to intra-group transactions.
- Intangible assets: Intellectual property and digital services can generate income in markets where firms have little physical presence.
- Information asymmetry: No single tax authority possesses complete data on complex cross-border structures.
- Regulatory arbitrage: Divergent national rules can encourage profit or transaction routing through lower-tax jurisdictions.
- Developing-country concerns: Source countries need adequate taxing rights when value is created through users, markets, labour or natural resources.
How cooperation can improve tax governance
- Exchange information and develop shared approaches to transfer-pricing risks.
- Build comparable revenue statistics and analytical capacity across tax administrations.
- Use digital systems and data analytics to improve compliance with less discretion.
- Strengthen developing-country capacity to participate effectively in multilateral tax negotiations.
- Create common standards while keeping procedures simple enough to avoid excessive compliance burden.
Safeguards
- Protect taxpayer data and ensure due process in information exchange.
- Balance the interests of residence and source jurisdictions.
- Preserve tax certainty through clear rules and dispute-resolution mechanisms.
Conclusion
Modern tax sovereignty is strengthened, not weakened, by cooperation. The objective should be a system where profits are taxed fairly, information follows economic activity and developing economies have an effective voice in rule-making.
“A demographic dividend is not produced by a young population alone; it emerges when human capital, productive employment and women’s participation reinforce one another.” Discuss in the Indian context.
Attempt the answer before checking the model
Model Answer
Introduction
A demographic dividend arises when the working-age population grows relative to dependants and is productively employed. A youthful age structure therefore creates only a window of opportunity; whether it becomes a dividend depends on the quality of health, education, jobs and social institutions.
Body
Conditions required for a demographic dividend
- Human capital: Good schooling, nutrition, health and foundational skills determine whether young people can participate productively in the economy.
- Employability: Vocational education and apprenticeships must align skills with actual industry demand.
- Productive jobs: Labour-intensive manufacturing, construction and modern services are necessary to absorb workers moving out of low-productivity agriculture.
- Women’s participation: Low female employment wastes a major part of the potential workforce and reduces household and national income.
- Mobility: Affordable housing, transport and portable social protection allow workers to move toward productive locations and sectors.
Why India’s challenge is complex
- Demographic conditions differ sharply across States; some remain youthful while others are ageing faster.
- Job quantity without quality can produce informality, low wages and underemployment rather than a dividend.
- Automation and technological change can reduce demand for routine labour unless skills continuously adapt.
- Gender norms, care responsibilities and safety constraints can restrict women’s economic participation.
Way forward
- Improve learning outcomes and preventive healthcare.
- Link skilling directly with employers and local economic clusters.
- Expand childcare, safe transport and flexible work options for women.
- Prepare simultaneously for future ageing through pensions, health systems and productivity growth.
Conclusion
India’s demographic opportunity is time-bound. The dividend will arise only when a large working-age population is converted into a healthy, skilled, mobile and productively employed workforce in which women participate fully.
- Did I directly address the directive used in the question?
- Did I build an argument instead of merely listing facts?
- Did I cover multiple dimensions and limitations?
- Did I use relevant concepts or examples?
- Did I give a practical way forward where required?
- Did I stay within the word limit?
