Indian tax administration: a dialogue/ ed by Parthasarathi Shome

Born out of a first-of-its-kind series of discussions between tax officials and practitioners, Indian Tax Administration: A Dialogue identifies and addresses administrative 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 recommen dations 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 adminis trations. An investigation into the newly established Large Taxpayer Units at the central level and a statistical study of the effectiveness of Value-Added Taxes of state-level administrations add a broader appeal. Presenting successful models from across the globe, A Dialogue composes a veritable picture of tax administration reforms for India to keenly consider.