- Research/Scholar Paper name – “A Comparative Analysis of Resolution of Tax Disputes in India and The United Kingdom”
- Author: Pavan Kumar R
- Institution: Associate at White Lion Legal, Bengaluru
- Affiliation: Centre for Study of Contemporary Legal Issues
- Date of Publication: 29/06/2021
COVID-19 provides the possibility for tax authorities to shift away from a litigious mindset and toward peaceful dispute resolution. There is an urgent need to make the current Indian tax structure more friendly to taxpayers. It is common for Indian revenue officials to try to exploit all possible channels to increase the amount of tax due by a taxpayer. While it is obvious that a developing country like as India cannot afford to lose income unnecessarily, this should not come at the price of honest taxpayers. This is due to the fact that tax collecting should never be viewed as “tax terrorism.” The author in this paper analyse and compare the tax administration and dispute resolution systems that now exist in India and the United Kingdom. An attempt is also made to examine whether India can learn anything from the United Kingdom in terms of settling tax issues more effectively/efficiently.