EFFECTIVENESS OF INFORMATION TECHNOLOGY ON TAX ADMINISTRATION IN INDIA

The integration of Information Technology (IT) in tax administration has emerged as a pivotal factor in enhancing the efficiency, transparency, and compliance of tax systems worldwide. This paper examines the effectiveness of IT in the Indian tax administration framework, exploring its historical evolution, recent advancements, and the impact of digital initiatives such as e-filing, the Goods and Services Tax Network (GSTN), and data analytics. The study highlights significant improvements in taxpayer services, accuracy in data reporting, and the overall efficiency of tax collection processes.