Reforms in Direct Tax Administration in India (1991–2016)

Tax 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...