( ISSN 2277 - 9809 (online) ISSN 2348 - 9359 (Print) ) New DOI : 10.32804/IRJMSH

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CONCEPTUAL FRAMEWORK OF TAXATION IN DEVELOPMENT OF SOCIETY AND ITS IMPACT ON SOCIO-ECONOMIC POLICIES

    2 Author(s):  KAWALPREET SINGH, DR.HARSHA VARDHAN JHAMB

Vol -  9, Issue- 9 ,         Page(s) : 125 - 136  (2018 ) DOI : https://doi.org/10.32804/IRJMSH

Abstract

The present study examines the Taxation of Income in India amid post liberalization period and policy point of view in such manner. It has examined the growth of income tax revenue, performance of Income Tax Department and perception of tax professionals in regards to the Income Tax System in India. For evaluating growth of income tax revenue in India and performance of the income tax administration, auxiliary information has been collected for the period 1997-98 to 2007-08. For studying the perception of tax professionals with respect to Income Tax System, information has been collected from tax professionals.

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