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    Challenges of Indian Tax Administration

    Singh, Rajiva Ranjan | June 2016
    Abstract
    Every tax administration throughout the world collects taxes from its taxpayers in order to garner resources for the government’s public expenditure. Naturally, this process becomes easier for the tax administration if the taxpayers willingly and voluntarily comply with their obligations under the country’s tax code. In enhancing taxpayers’ level of voluntary compliance, three factors play a very important role – certainty about the tax to be paid (it relates to the ability to determine without any ambiguity, the tax payable on any transaction since ambiguity adds to the cost of compliance), the convenience to pay it (the means and methods using which the taxpayer can pay his share of tax to the government with minimum compliance cost), and the attitude of the tax administration which drives both of these (helpful, unobtrusive and non-adversarial). It is therefore an important responsibility of every country’s revenue body to provide relevant and easily understandable information to the taxpayers which would help facilitate paying of taxes, filing of returns and other activities by the taxpayers. As a corollary to this, improving information service delivery also becomes critical to boost the said voluntary compliance. In the realm of information service delivery, revenue bodies have realised that each category or group of taxpayers act or respond differently to their immediate tax environment as well as to the information that is provided by the revenue bodies. There is a need to carry out ‘taxpayer segmentation’ so that the diverse categories of taxpayers can be catered to accordingly.
    Citation
    Singh, Rajiva Ranjan. 2016. Challenges of Indian Tax Administration. © Indian Council for Research on International Economic Relations. http://hdl.handle.net/11540/9093.
    Keywords
    Urban Development Finance
    Trade Finance
    Small Business Finance
    Rural Finance
    Roundtable on International Trade and Finance
    Regional Development Finance
    Public Service Finance
    Public Finance
    Project Finance
    Private Finance
    Non Bank Financing
    Non-Bank Financial Institutions
    Municipal Finance
    Local Government Finance
    Local Currency Financing
    Limited Resource Financing
    International Financial Institutions
    Infrastructure Financing
    Industrial Finance
    Government Financial Institutions
    Government Finance
    Financing of Infrastructure
    Financial Sector Development
    Financial Regulation
    Economic evaluation
    Economic Forecast
    Resources evaluation
    Input output analysis
    Cost benefit analysis
    Foreign and Domestic Financing
    Cybersecurity
    Taxation
    Public Accounting
    National Budget
    Municipal Bonds
    Local Government
    Local Taxes
    International Monetary Relations
    International Financial Market
    International Banking
    Central Banks
    Business Financing
    Capital Resources
    Budgetary Policy
    Capital Needs
    Corporate Divestiture
    Capital Instruments
    Pension Funds
    Insurance Companies
    Banks
    Digital
    Portfolio Management
    Fiscal Administration
    Economics of Education
    Development Banks
    Scaling-Up And Evaluation
    Results-Based Monitoring And Evaluation
    Public Policy Evaluation
    Impact Evaluation
    Performance Evaluation
    Use tax
    Taxing power
    State of taxation
    Tax-sales
    Tax revenue estimating
    Tax planning
    Spendings tax
    Special assessments
    Tax administration and procedure
    Sales tax
    Real property and taxation
    Progressive taxation
    Effect of taxation on land use
    Effect of taxation on labor supply
    Intergovernmental tax relations
    Inheritance and transfer tax
    Energy tax
    Risk assessment
    Economic policy
    Economic forecasting
    Cost effectiveness
    Participatory monitoring and evaluation
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    Citable URI
    http://hdl.handle.net/11540/9093
    Metadata
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    Challenges_of_Indian_Tax_Administration.pdf (5.936Mb)
    Author
    Singh, Rajiva Ranjan
    Theme
    Finance
    Evaluation
     
    Copyright 2016-2021 Asian Development Bank Institute, except as explicitly marked otherwise
    Copyright 2016-2021 Asian Development Bank Institute, except as explicitly marked otherwise