Improved resource mobilisation of direct taxes: Reform of tax administration
- 2004
- p.612-618.
- Jul-Sep
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.