Development of an Analytical Model for Widening of Taxpayer's Base
- R. Kavita Rao, D P Sengupta, Sacchidananda Mukherjee, Sudhanshu Kumar, Suranjali Tandon & Deborshi Brahmachari
- Mar 2015
- National Institute of Public Finance and Policy (NIPFP)
- India
An analytical piece which applies statistical techniques to the problem of revenue augmentation through widening of the tax base, this study was commissioned by the Central Board of Direct Taxes in India in 2015. The outcome of the study is a recommendation on the measures to increase the number of taxpayers. It takes the reader through evidence of what will and will not work, given the economic scenario then. It puts a number to tax assesses in India, makes suggestions on how to bring non-tax return filers into the system and also proposes some administrative measures.
