Challenges of Indian Tax Administration is an attempt to adopt an uncomplicated approach towards the understanding of various areas of tax administration. Oft en, issues such as tax revenue, compliance, number of taxpayers, and tax evasive activities have been addressed in other literature written in this subject. However, the approach has been different as little has been written about the procedural problems and difficulties affecting the system, logistical mismatches, and other gaps in everyday tax administration.
- Comprehensive coverage of various topics of tax administration —from taxpayer information services to dispute resolution.
- A novel enquiry, in the Indian context, into the administrative gaps that have been persistently viewed as complex, time consuming, and slow to address.
- Effort has been made to review tax administration related issues from two perspectives, i.e. as an insider (internal staff /member of the Indian tax administration) as well as an outsider (customer/taxpayer).
- Detailed cross-country comparisons and analyses.
- Issues in the efficient working of the Indian tax administration reviewed to their minutest and simplest details which are often overlooked in more complex studies.
- Attempt made to identify the root cause behind the inability to deliver optimum results and best practices which are working in successful tax administrations of other countries have been proposed.
- Throws light on a more effective implementation of such reforms through a ‘bottom-up’ approach and does not offer only simple policy prescription which flows ‘top-down’.
- The focus is to go beyond the much-written ‘what to do’ and ‘why to do it’ and lay down in simple terms non-adversarial and technology-based non-intrusive methods of ‘how to do it’.