Income tax reforms in India a study based on perceptions of income tax assessees and authorities

Abstract

The main objective of the study is to examine the Income Tax reforms in India. The study also examined the growth of Income Tax Revenue and Performance of Income Tax Department from 2000-01 to 2015-16 and studied the perception of Income Tax Assessees and Authorities towards Income Tax System and administration in India. The study encompassed the examination of perception towards Income Tax System and administration, Professional guidance, Income tax compliance, tax morale, tax incentives, Tax payer services, TDS and refund measures, issues in tax administration and measures to widen the tax base. newline