Reforms in direct tax administration in India (1991–2016)
By: Jain, Parul and Jain, Anil Kumar
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Material type: 
BookPublisher: Indian Journal of Public Administration Description: 66(2), Jun, 2020: p.219-239.Subject(s): Tax reforms, Tax administration, Voluntary compliance, Tax evasion/black money
In:
Indian Journal of Public AdministrationSummary: 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
| Item type | Current location | Call number | Vol info | Status | Date due | Barcode |
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Articles
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Indian Institute of Public Administration | 66(2), Jun, 2020: p.219-239 | Available | AR124754 |
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
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