UGC NET Polity Q49

Question

Read the given passage and answer the questions that follow (46-50):
Faceless assessment entails removing direct interaction between income tax officials and tax payers through features such as the random selection of taxpayers and the removal of official's territorial jurisdiction. The taxpayers' charter, which has statutory sanction, is a list of guidelines for the department and taxpayers which detail the rights and responsibilities of both taxpayers and officials. They include honesty, courteous and reasonable treatment and a fair and impartial mechanism for appeals and review. The charter also mandates provision of complete and accurate information, collection of correct amounts of tax and respect for privacy and maintenance of confidentiality. These are important in any interaction between the government and the citizens but are especially important in matters related to tax collection. Tax reform measures have often failed in the country for various reasons. The rules and regulations are too many and complicated. Many reform measures were not implemented properly because of vested interests. The system often did not encourage free functioning of officials and incentivise honesty on the

Accepted Answer

B