| 000 -LEADER |
|---|
| fixed length control field |
01588nam a22001577a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
210714b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Jain, Parul and Jain, Anil Kumar |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Reforms in direct tax administration in India (1991–2016) |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Indian Journal of Public Administration |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
66(2), Jun, 2020: p.219-239 |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
Tax policy and tax administration are inextricably linked. The success of any tax policy depends to a large extent on efficient tax administration which would necessitate minimising arrears of assessment and collection, pendency of appeals, tax avoidance and tax evasion and improve taxpayers’ compliance. Despite increased collections, the prevailing system of direct taxes is beset with problem of increasing arrears of assessments and collections, pendency of appeals, delays in refunds and mounting tax evasion. Collection of every tax involves some money cost for the government and compliance cost (both in money and in real terms) for the taxpayers. It is desirable that these costs should be minimised. However, minimising the cost of collection does not mean that administrative staff should be kept at minimum. On the contrary, it is desirable that administrative strength of the Department should be considerably increased. Stress should be laid on effective and efficient administration. – Reproduced |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Tax reforms, Tax administration, Voluntary compliance, Tax evasion/black money |
| 9 (RLIN) |
25192 |
| 773 ## - HOST ITEM ENTRY |
|---|
| Main entry heading |
Indian Journal of Public Administration |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| Subject DIP |
TAXATION - INDIA |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Item type |
Articles |
