Review of the Tax Administration Reform in India – Spirit, Purpose and Empowerment Govt. of India, Ministry of Finance, Tax Administration Reform Commission, 2014, 1264 pp

Abstract

The Indian Tax Administration Reform Commission, chaired by Dr Parthasarathi Shome, was mandated “to review the application of tax policies and tax laws in the context of global best practices and to recommend measures for reforms required in tax administration to enhance its effectiveness and efficiency’. The resulting four part report is a comprehensive review of tax administration reforms in India, lucid and well-structured, with a remarkable coverage of practice and theories. It is an essential reference work for those concerned with tax reform in South Asia, India in particular. The report has four substantive parts, each being comprised of several terms of reference discussed on three major themes – reviewing current status, identifying gaps compared with international best practice, and recommending actions.