000			01588nam a22001577a 4500
999			_c517436 _d517436
008			210714b ||||| |||| 00| 0 eng d
100			_aJain, Parul and Jain, Anil Kumar _926628
245			_aReforms in direct tax administration in India (1991–2016)
260			_aIndian Journal of Public Administration
300			_a66(2), Jun, 2020: p.219-239
520			_aTax 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			_aTax reforms, Tax administration, Voluntary compliance, Tax evasion/black money _925192
773			_aIndian Journal of Public Administration
906			_aTAXATION - INDIA
942			_cAR