Reforms in Tax Administration – An Indian Experience

About Reforms in Tax Administration – An Indian Experience

The book is the result of five years of extensive research, aiming to analyse India’s tax system and its administration. The focus is on evaluating tax reforms, particularly those of the last 30 years, and their effects on tax collection, the Tax-GDP ratio, the tax base, and the overall economy. The study explores the relationship between tax and GDP growth, scrutinises the impact of significant 1991 tax reforms on subsequent tax collection, and compares India’s tax-GDP ratio with other nations.

Additionally, it investigates the aftermath of the 2008 global economic crisis on taxes, discusses anti-tax evasion measures, and introduces the Tax Administration Diagnostic Assessment Tool Model (TADAT) for assessing tax administration efficiency. The book offers recommendations for improving tax administration and highlights the delayed effects of the 1991 reforms on tax collection and the impact of the 2008 slowdown. It is a valuable resource for researchers, tax professionals, administrators, and economics students.