Born out of a first-of-its-kind series of discussions between tax officials and practitioners, Indian Tax Administration: A Dialogue identifies and addresses challenges facing India as it contemplates tax reforms. Both, the dialogue and A Dialogue, have been organised by eminent tax policy analyst Parthasarathi Shome whose recommendations on tax administration policy have been included not only in India’s Ninth and Tenth Five-Year Plans, but also in more than thirty countries where he has given technical assistance in taxation.
This volume gives detailed analyses of the organisational structure, risk assessment and management in audit selection, dispute resolution and computerisation of both Direct and Indirect tax administrations. An investigation into the newly-established Large Taxpayer Units and a statistical study of the effectiveness of Value-Added Taxes of state administrations render it a broader appeal. Presenting successful models from across the globe, A Dialogue composes a veritable picture of tax reform for India to keenly consider.
Comprising both serving and retired bureaucrats, and stake-holder voices from outside the government, the contributors occupy both ends of the tax spectrum. A work arising from uninhibited debate, the voices here are united in their appeal to make the taxpayer, not tax, the primary focus of tax administration. A Dialogue is an invaluable contribution to tax research, and thereby makes an indispensable read to tax consultants, chartered accountants, policy-makers, students of taxation and all of us—taxpayers, inquisitive about the future.
Parthasarathi Shome is Adviser at the level of Minister of State to the Finance Minister, Government of India. He was Chief Economist at Her Majesty’s Revenue and Customs (HMRC), UK, Chief of Tax Policy at the International Monetary Fund (IMF), Director of National Institute of Public Finance Policy (NIPFP) and Indian Council of Research on International Economic Relations (ICRIER), New Delhi. He chaired India’s Ninth and Tenth Five-Year Plan Task Forces on Tax Policy and Administration. He has provided technical assistance in taxation to over thirty countries.
List of Tables, Figures and Boxes Foreword by Vijay Kelkar Preface List of Abbreviations
Introduction PARTHASARATHI SHOME
1. Organisational Structure of Direct Tax Administration RAJIVA RANJAN SINGH
2. Administrative Structure in the Reform of Indirect Taxes GAUTAM RAY
3. Risk Management in Audit Selection in the Income Tax Department SANJAY KUMAR
4. Audit Selection Through Risk Assessment in Indirect Taxes GAUTAM RAY
5. Dispute Resolution in Indirect Taxes GAUTAM RAY
6. Dispute Resolution Under Direct Tax Laws SUNIL JAIN
7. Large Taxpayer Units in India NAGENDRA KUMAR
8. Computerisation in Central Board of Direct Taxes RAJIVA RANJAN SINGH
9. Computerisation in Central Board of Excise and Customs Y. G. PARANDE
10. Taxpayer Information Services RAJIVA RANJAN SINGH AND ANWESHA DAS
11. Effectiveness of State-level Tax Administration with Reference to Value-Added Tax ARINDAM DAS-GUPTA WITH FERNANDA ANDRADE
Appendix: Advancements in Tax Administration—Dialogue between Administrators and Stakeholders Notes on Contributors Index