Reforms in Tax Administration- An Indian Experience
- Year of Publication: 2023
- Edition: 1st
- ISBN: 978-93-95764-84-1
- No.of Pages: 264
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.
Pratap Singh, is an IRS officer, having rich experience in tax policy formulation and administration of over last 30 years. He has handled various important assignments in the Government all over the country. He has written two research papers besides chairing some committees and authoring several reports. Several amendments in the Income Tax Act 1961 were carried out on the basis of notes submitted by him. He writes regular columns in Taxindiaonline and other important magazines. The author holds M.Tech from IIT Kanpur and PhD in Economics from Mysore University, besides holding LLB and MBA (PGDM), where he topped the university.
OakBridge is a new age information services company established to re-establish the craft of publishing to better-serve the evolved needs of today’s Professionals and Academia. It is uniquely designed to have a strong framework of authoritative and reliable content, ethical and transparent business practices, operational excellence, and an unparalleled customer experience.
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- Year of Publication: 2023
- Edition: 1st
- ISBN: 978-93-95764-84-1
- No.of Pages: 264
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.
Pratap Singh, is an IRS officer, having rich experience in tax policy formulation and administration of over last 30 years. He has handled various important assignments in the Government all over the country. He has written two research papers besides chairing some committees and authoring several reports. Several amendments in the Income Tax Act 1961 were carried out on the basis of notes submitted by him. He writes regular columns in Taxindiaonline and other important magazines. The author holds M.Tech from IIT Kanpur and PhD in Economics from Mysore University, besides holding LLB and MBA (PGDM), where he topped the university.
OakBridge is a new age information services company established to re-establish the craft of publishing to better-serve the evolved needs of today’s Professionals and Academia. It is uniquely designed to have a strong framework of authoritative and reliable content, ethical and transparent business practices, operational excellence, and an unparalleled customer experience.
