Tax Enforcement Index

• Completion date जनवरी., 2006
• Sponsor Ministry of Finance
• Project leader A.L. Nagar
• Consultants/Other authors Sanjay Kumar, Sayan Samanta
• Focus

  The study examines the effectiveness of direct tax administration in India through an econometric model, taking into account the tax collections. It constructs a tax enforcement index treating enforcement as a latent variable through principal component alysis, and attempts policy recommendations for improving the efficiency and effectiveness of tax administration. The paper takes tax rates as given. It does not attempt designing the tax administration; rather focuses only on the effectiveness of tax administration.