LEVERAGING TECHNOLOGY TO ENHANCE TAX COLLECTION: A STUDY OF INDIAN GOVERNMENT INITIATIVES

Purpose: The Indian government has launched a number of measures in recent years to improve tax compliance and collection efficiency by utilizing technology. This study examines the major technical advancements made to update the tax infrastructure, including the Tax Information Network (TIN), e-filing platforms, and the Goods and Services Tax Network (GSTN). This paper explores various initiatives undertaken by the Indian government to leverage technology for improving tax compliance and revenue generation. The focus is on the digitalization of tax administration, the introduction of the Goods and Services Tax (GST), and the role of Information and Communication Technology (ICT) in facilitating tax collection. Design/ Methodology/Approach: This study investigates the effects of these measures on tax collection and transparency of system using a mixed-methods approach that includes both quantitative data analysis and qualitative case studies. Despite ongoing difficulties and restrictions, the results show a notable improvement in tax compliance and collection efficiency. There is also discussion of suggestions for improving the use of technology in tax administration, which offers insightful information to tax authorities and policymakers. In order for governments to finance public services and development initiatives, tax collection is an essential component of economic governance. Technology's incorporation into India's tax administration system has greatly increased transparency, efficiency, and compliance. The Goods and Services Tax Network (GSTN), e-filing are just a few of the technical measures the Indian government has used to improve tax collection. It also assesses the difficulties and potential of India's technology-driven tax administration. Findings: The findings indicate that these initiatives have significantly improved tax compliance and revenue collection, although challenges remain.