- Collection:
- LLM Theses and Essays
- Title:
- The Challenges of Tax Collection in Developing Economies (with Special Reference to India)
- Creator:
- Rai, Pramod K
- Date of Original:
- 2004-08-01
- Subject:
- Law--Study and teaching
University of Georgia. School of Law
Dissertations, Academic - Location:
- United States, Georgia, Clarke County, Athens, 33.96095, -83.37794
- Medium:
- articles
- Type:
- Text
- Format:
- application/pdf
- Description:
- black economy -- developing countries -- India -- Taxation-Transnational
This paper gives an overview of the Indian tax system and discusses the challenges in tax collection faced by developing economies using India as a model. The paper discusses the ways and means to reduce the black economy and to improve tax compliance for better collection of revenue. The paper further proposes the establishment of a dispute resolution system in developing economies similar to that of the United States for speedy and fair settlement of taxation disputes. - External Identifiers:
- Metadata URL:
- https://digitalcommons.law.uga.edu/stu_llm/41
- Holding Institution:
- Alexander Campbell King Law Library
- Rights:
-
