Income Tax Collection and its Impact on the Budget

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Exploring the relationship between tax collection and public resource generation, the book delves into why income tax fails to be the primary revenue source in the country. It analyzes perspectives from undergraduate and graduate taxation students, supported by various economic data. Key findings highlight factors such as declining Gross Domestic Product, technological obsolescence, inflation effects, and taxpayers' reluctance to comply, providing a comprehensive understanding of the challenges facing income tax collection.