Impact of the Faceless Assessment System on Taxpayer Satisfaction and Trust in the Tax Administration Process with Reference to State of Madhya Pradesh

Bipin Kumar Ahirwar; N.K. Shrivastava

doi:10.69968/ijisem.2025v4i442-51

Authors

Bipin Kumar Ahirwar Research Scholar, Faculty of Commerce, RKDF University, Bhopal
N.K. Shrivastava Head and Dean, Faculty of Commerce, RKDF University, Bhopal

DOI:

https://doi.org/10.69968/ijisem.2025v4i442-51

Keywords:

Faceless Assessment, Taxpayer Satisfaction, Transparency and Trust, Digital Tax Administration, Procedural Efficiency, System Usability Challenges

Abstract

The introduction of Faceless Assessment by the Income Tax Department represents a major shift toward technology-driven, transparent, and efficient tax administration in India. This study examines the impact of the Faceless Assessment system on taxpayer satisfaction and trust in the tax administration process. Using primary data collected from individual taxpayers and professionals, along with secondary data from government reports and policy documents, the study evaluates key dimensions such as transparency, fairness, responsiveness, convenience, and procedural efficiency. The findings reveal that faceless assessment has significantly reduced physical interface, minimized chances of harassment, and improved perceived transparency. However, challenges remain regarding system usability, technical glitches, and communication gaps. Overall, the study concludes that while faceless assessment has positively contributed by enhancing trust and satisfaction among taxpayers, further reforms in digital infrastructure, grievance redressal mechanisms, and user-friendly interfaces are essential to optimize its effectiveness. This paper offers recommendations to strengthen policy implementation and improve taxpayer experience in the evolving digital tax administration ecosystem.

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