Digitization of Tax Administration in India

Key Success Factors in Managing Tax Administrations (Case of Iranian National Tax Administration)

This study aimed to identify key success factors involved in running tax systems and to explore their importance and realization in the Iranian National Tax Administration (INTA) as a case study. First, based on the existing experience and knowledge, success factors in tax systems were extracted and, a total of 26 factors were identified in the following areas: (1) tax laws, regulations and...

Property tax reform in India

The property tax is an important local revenue source in many countries, but it is often underused as a source for financing local expenditures. In India, many local governments have initiated administrative and valuation reforms to increase the yield from property taxes. In this paper, we examine the fiscal and distributional implication of the ongoing and potential assessment reforms in two I...

GLOBAL CHALLEGGES IN TAX ADMINISTRATION , edited

Australia is definitely not “down under” when it comes to taxes. This book is a collection of the most interesting papers from the Sixth International Conference on Tax Administration held in Sydney by the leading Australian tax research group the Australian Taxation Studies Program (Atax), University of New South Wales in April 2004. The sub-title of the Conference was “Challenges of Globalisi...

Tax Evasion, Taxation Inspection and Net Tax Revenue: from an Optimal Tax Administration Perspective

Tax evasion has always been an important topic to tax theory researchers and the department of government. However, existing research results are confined to the unilateral action of taxpayers, neglect the interaction between the tax declaration and taxation inspection. This paper, from an optimal tax administration perspective, builds a general equilibrium model, in which, taxation inspection ...

Bush Administration Tax Policy: Distributional Effects