Journal Press India^®

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In the developing nations voluntary tax compliance is normally viewed as if that the Government is more relied upon VAT &over time aggressively moving towards broadening the tax base. However such policies require harder political choices, different from what usually the Government of most industrially advanced countries practice. More resources are required to be spent to enhance the effectiveness of the tax administration. By including more economic transactions in the tax base, the proposals for comprehensive tax reforms could go through and achieve lower overall tax rates, while raising the same or greater amount of revenue. A larger tax bases normally entails great resources mobilization in economy. The current paper attempts to look upon the various aspects and dimensions regarding the same.

Keywords

Tax base, Compliance, Economic reforms, Resource mobilization.

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