Tax Reforms and Compliance — Mains Questions

Analyze the evolution of India's tax compliance mechanisms since 1991. How has the shift from enforcement-based to facilitation-based approach impacted voluntary compliance and revenue collection?

Evaluate the role of expert committees in shaping India's tax reform agenda. Discuss the implementation challenges faced in translating committee recommendations into policy action.

Critically examine the digitization of tax administration in India. Assess its impact on reducing corruption, improving efficiency, and enhancing taxpayer experience.