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Kadyan, Jagbir, Sobti, Renu, Jenefa, Leena and Naser, M Abu (2021) Analytical review of direct taxation in India. International Research Journal of Management Science & Technology, 12 (9). pp. 100-110. ISSN 2250-1959
Income tax is levied on the taxable income of an assessee. Direct taxation is a tax that an assessee pays directly to the entity that imposes it. Direct taxes cannot be passed on by an assessee to a different person or entity. The assessee on whom the tax is levied is mainly responsible for paying it. Some of the major examples of direct tax include income tax and corporate tax. This research paper attempts to make an analytical review of Direct Taxation in India and accordingly three major research questions are raised. What is the quantum of direct tax collection? What is the contribution of direct tax collection towards the total tax revenue collection? And what is the cost of direct tax collection incurred by the government of India? This research is primarily based on secondary data and the duration for this research works is for a period of five years starting from the year 2013-14 to 2017-18. Analytical review has been made to understand the quantum of direct tax collection, the relationship between direct tax collection with the total tax revenue collection and the cost of direct tax collection in India.
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