United States, Georgia, Clarke County, Athens, 33.96095, -83.37794Rai, Pramod K2004-08-01black economy -- developing countries -- India -- Taxation-Transnational<p>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.</p>application/pdfhttp://rightsstatements.org/vocab/InC/1.0/Law--Study and teachingUniversity of Georgia. School of LawDissertations, AcademicThe Challenges of Tax Collection in Developing Economies (with Special Reference to India)Text