2025, Vol. 6, Special Issue 3
Role of digitalization in improving tax compliance in India
Author(s): Shalaka Sudhakar Chavan and Monika M Jogdand
Abstract: This research study discusses the revolutionary function of digitalization in improving tax compliance in India. Digital tax administration has transformed the manner in which taxes are collected, tracked, and reported. Digital programs like the Goods and Services Tax Network (GSTN), e-filing of income tax, and data analytics have largely enhanced transparency, minimized tax evasion, and increased taxpayer ease. This paper assesses the efficacy of these reforms, implementation challenges, and the larger implications for the Indian economy. It ends with strategic suggestions for improving digital tax regimes to foster greater compliance and better governance. Over the last few years, digitalization has revolutionized the tax administration landscape in India, providing tremendous force to increase tax compliance and curb evasion. As the Indian government makes efforts towards a Digital India, tax administrations have been considerably modernized, reducing the gap between taxpayers and the authorities while inducing transparency, efficiency, and accountability. This abstract seeks to understand how digital programs have altered tax compliance behaviour in India, particularly for individuals and enterprises. The digital revolution also redefines transparency and accountability. Taxpayers have direct access to their financial past and obligations, enhancing confidence in the tax system. This open approach rewards both taxpayers and tax authorities and creates a collaborative relationship.
DOI: 10.22271/27084515.2025.v6.i3Sa.806
Pages: 100-105 | Views: 102 | Downloads: 21
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How to cite this article:
Shalaka Sudhakar Chavan, Monika M Jogdand. Role of digitalization in improving tax compliance in India. Asian J Manage Commerce 2025;6(3S):100-105. DOI: 10.22271/27084515.2025.v6.i3Sa.806
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