A Study on the Taxpayer Services of the Income Tax Department

Authors : Puttaswamy, Paramashivaiah

Abstract

Reforms in Income Tax Administration has seen a drastic improvement over the years in India. Reforms are necessary for the development of economy of any country. In the light of progress of the country over the last decade, research is required to understand as to what extent the reforms have impacted the services of the Income Tax Department in improving the efficiency in Tax Collection. The purpose of the present research is to examine the impact of reforms on the taxpayers’ services and also study the perception of taxpayers. The data was collected by issuing 1200 structured questionnaires under disproportionate stratified random sampling. Four jurisdictions were identified and issued the instrument based on the taxpayers selected in each jurisdiction. The study identified that there is a drastic improvement in the communication services, services through ASKs, TRPs services and information services. However, the services to the taxpayers and communication system needs further improvement to reap the fiscal advantage to the nation’s economy as well as the motivation and morale of the taxpayers towards the department.

Keywords : Reforms, Taxpayers services, Tax Return Preparers, Assessees perception