Improved resource mobilisation of direct taxes: Reform of tax administration
By: Parija, S.C.
Material type:
ArticlePublisher: 2004Description: p.612-618.Subject(s): Resources management | Taxation
In:
Indian Journal of Public AdministrationSummary: For years the role of tax administration in India has been to enforce tax laws with minimum tax payer service. A series of tax reforms for income tax payers have resulted into greater tax compliance and higher tax collection since 1991. However, for the authorities a tax payer is still far from being a `customer' or a `client'. There is a felt need to induct more accountability, a culture of service and fair treatment of the tax payer. - Reproduced.
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Indian Institute of Public Administration | Volume no: 50, Issue no: 3 | Available | AR63523 |
For years the role of tax administration in India has been to enforce tax laws with minimum tax payer service. A series of tax reforms for income tax payers have resulted into greater tax compliance and higher tax collection since 1991. However, for the authorities a tax payer is still far from being a `customer' or a `client'. There is a felt need to induct more accountability, a culture of service and fair treatment of the tax payer. - Reproduced.
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