Income Tax Reforms in India: A Special Study on the Impact on Tax Assessees and Tax Authorities
DOI:
https://doi.org/10.69968/ijisem.2025v4i476-85Keywords:
Income Tax Reforms, Tax Compliance, Tax Assessees, Tax Authorities, Direct Tax System, E-GovernanceAbstract
Income tax reforms in India have accelerated with digitization, transparency measures and system modernization. The introduction of reforms such as e-filing, pre-filled ITRs, AIS and TIS, faceless assessments and improved taxpayer services represent a major shift in India’s tax ecosystem. This research uses primary data from 50 respondents—25 tax assessees and 25 tax authorities—and evaluates the impact of these reforms on efficiency, compliance behaviour and perceived transparency. The study finds that reforms have substantially improved administrative efficiency and reduced physical interface; however, digital literacy barriers and system errors remain challenges. The paper concludes with recommendations for strengthening user awareness, simplifying processes and enhancing system stability.
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Copyright (c) 2025 Bipin Kumar Ahirwar, N.K. Shrivastava
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