ABSTRACT
The role of tax administration in maximizing revenue generation and minimizing tax evasion cannot be over-emphasized. These remain challenging tasks at every stage of development of a tax administration. This is because it is not just a matter of maximization or minimization but, rather, one of optimization. Thus, there has to be a genuine threat and actual carrying out of audit, scrutiny, investigation, penalty and punishment for an errant taxpayer while, at the same time, his compliance costs must be minimal, and he should be guaranteed an avenue for redressal of genuine grievances for payment of tax, with robust systems of adjudication, appeal and final decision. And, to minimize lengthy adjudication processes, there should be practical avenues such as advance rulings or tribunals that would cut back on undue delay and facilitate speedy administration decisions.
