Tax Administration Reforms Commission

TARC (Tax Administration Reforms Commission) was constituted to to recommend reforms in the tax administration in the country under the chairmanship of Dr. Parthasarthy Shome.

Mandate:- “To review the application of tax policies and tax laws in the context of global best practices and to recommend measures for reforms required in tax administration to enhance its effectiveness and efficiency.”

Tax revenue yield is influenced by both Tax Policy and Tax Administration. While tax policy design ensures responsiveness of potential revenue to overall economic growth, tax base and tax rates, tax administration seeks to secure potential tax revenues effectively and efficiently. It is because the two are inextricably linked that reform in tax administration is as important as that in tax policy.