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The challenges of tax collection in developing economies (with special reference to India)

by Rai, Pramod Kumar

Abstract (Summary)
This paper gives an overview of the Indian tax system and discusses the challenges in tax collection faced by developing economies using India as a model. The paper discusses the ways and means to reduce the black economy and to improve tax compliance for better collection of revenue. The paper further proposes the establishment of a dispute resolution system in developing economies similar to that of the United States for speedy and fair settlement of taxation disputes.
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School:The University of Georgia

School Location:USA - Georgia

Source Type:Master's Thesis

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