000 01353nam a22001577a 4500
999 _c520627
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008 220928b ||||| |||| 00| 0 eng d
100 _aSharma, Mritunjaya
_934600
245 _aCovid-19 pandemic: Response of the government through public policy mainly direct taxation
260 _aIndian Journal of Public Administration
300 _a68(2), Jun, 2022: p.219-232
520 _aThe sudden occurrence of the Covid-19 pandemic affected millions of lives in India. The Indian government inter alia took immediate steps to give relief to the taxpayers under direct tax laws for sustaining their livelihood and to stabilise the economic growth. Post-lockdown, further measures were undertaken to address genuine concerns and hardships of the taxpayers. The suggestions of the international agencies, economic survey, some revenue officers for handling the emerging situation, and policy decisions taken by the direct tax administration pre- and post-Budget 2021 have been examined. Finally, it was found that an ongoing progressive tax structure and administration is the need of the hour for consistent economic growth and human development. – Reproduced
650 _aGovernment response, Public policy, Direct taxation, Covid pandemic.
_933455
773 _aIndian Journal of Public Administration
906 _aPUBLIC POLICY
942 _cAR