An Analysis of the Effectiveness of the State Tax Administration in India with Particular Reference to the Value-Added Tax

Arindam Das-Gupta, F. Andrade
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引用次数: 2

Abstract

This study reviews the effectiveness of state level tax administrations in India with reference to their implementation of a goods only Value-Added Tax (VAT), mostly in 2005. The study takes advantage of state by state audits evaluating the transition to the VAT from the predecessor sales tax carried out by India's supreme audit institution, the Office of the Comptroller and Auditor General (CAG). The average performance of the state tax administrations is poor when compared with performance evidence from other countries. The CAG audits examine different administrative activities, grouped into 12 areas here, and document a variety of lapses, from poorly drafted VAT laws, to incomplete automation, to lax tax assessment and a reluctance to levy penalties for detected non-compliance. Case studies of non-compliance, reported in Boxes in the paper, paint a clear picture of how inept some of these tax administrations are. The study finds evidence that weak tax administration and it consequence, widespread tax non-compliance, had a statistically measurable impact on tax performance. Since India plans to move shortly from the existing tax regime to a Goods and Services Tax, this study underlines the high risk to the proposed reform from weak state tax administration unless steps are first taken to strengthen the administrations.
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印度国家税收征管有效性分析——以增值税为例
本研究回顾了印度邦一级税务管理的有效性,主要参考了他们在2005年实施的商品增值税(VAT)。这项研究利用了印度最高审计机构——审计长和审计长办公室(CAG)对从以前的销售税向增值税过渡进行的逐邦审计。与其他国家的绩效证据相比,国家税务机关的平均绩效较差。审计署的审计检查了不同的行政活动,分为12个领域,并记录了各种各样的失误,从起草不完善的增值税法律,到不完整的自动化,到松懈的税收评估,以及不愿对发现的违规行为征收罚款。文章中“方框”部分报道的违规案例研究,清晰地描绘了其中一些税务管理部门是多么无能。研究发现,有证据表明,薄弱的税收管理及其后果,即普遍存在的税收违规行为,对税收绩效产生了统计上可衡量的影响。由于印度计划在短期内从现有的税收制度转向商品和服务税,本研究强调,除非首先采取措施加强管理,否则拟议的改革将面临薄弱的国家税收管理的高风险。
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