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Addressed to researchers and students of tax administration, tax analysts, tax policy experts and all others interested in tax matters, this book presents a comparative account of the tax administrations of three countries: India, UK and Brazil. The author draws upon his vast experience in working on issues of both tax policy and tax administration in these and other countries to identify the areas where these countries can learn from one another. The comparative analysis presented in the book focuses particularly on areas such as structure and management of tax administration, role of ICT, practices of IT enabled tax analysis, and customer focus. It is argued that India should build a tax system on three pillars of the tax administration systems of the other two countries and draw up a model structure that could maximize administrative efficiency and minimize the ‘tax gap’.

Parthasarathi Shome is Director and Chief Executive of Indian Council for Research on International Economic Relations, New Delhi. He has held various other positions at national and international level.