IMPACT OF TAX REFORMS THROUGH E-GOVERNANCE ON REVENUE COLLECTION

Abstract

This study examines the impact of tax reforms through e-governance on revenue collection. The research reveals that e-governance initiatives have positively influenced revenue collection by increasing efficiency, transparency, and compliance. Tax authorities and experts acknowledge the benefits of e-governance, including reduced tax evasion, improved taxpayer experience, and enhanced data security. However, challenges such as technical glitches, cyber security concerns, and resistance to change must be addressed. The study suggests that sustained investment in e-governance and capacity building can further strengthen tax administration and increase revenue collection. The findings of this research have important implications for policymakers, tax authorities, and researchers seeking to optimize revenue collection and promote economic growth.