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International Journal of Science, Strategic Management and Technology

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PUBLIC SECTOR GOVERNANCE IN TAXATION: A CRITICAL EXAMINATION OF FISCAL ACCOUNTABILITY, ADMINISTRATIVE EFFICIENCY, AND REVENUE INTEGRITY

AUTHORS:
Damaraju Pradeep Kumar
Mentor
Dr. Rajbir Kumar
Affiliation
Research Scholar, Shri Venkateshwara University, Gajraula, Uttar Pradesh. India
CC BY 4.0 License:
This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract

This study critically examines public sector governance in taxation, focusing on the intricate interplay among fiscal accountability, administrative efficiency, and revenue integrity. It investigates how robust governance frameworks enhance transparency in public fund utilization, streamline tax administration processes, and safeguard revenue collection against leakages, corruption, and evasion. Despite growing global emphasis on good governance, a significant research gap persists in integrated empirical analyses that simultaneously address these three pillars within diverse institutional contexts, particularly in emerging economies where fragmented reforms often yield suboptimal outcomes. Employing a mixed-methods approach combining econometric modelling of panel data from multiple jurisdictions, qualitative case studies, and stakeholder surveys, the research reveals that strong fiscal accountability mechanisms significantly boost administrative efficiency, while lapses in revenue integrity erode public trust and fiscal capacity. Key findings demonstrate that digitalization and institutional autonomy improve compliance rates by 18-27%, yet political interference remains a persistent barrier. The implications underscore the urgent need for holistic governance reforms to strengthen state legitimacy, mobilize domestic resources effectively, and advance sustainable development goals through equitable and efficient tax systems.

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Kumar, D. P. (2026). Public Sector Governance in Taxation: A Critical Examination of Fiscal Accountability, Administrative Efficiency, and Revenue Integrity. International Journal of Science, Strategic Management and Technology, 02(05). https://doi.org/10.55041/ijsmt.v2i5.189

Kumar, Damaraju. "Public Sector Governance in Taxation: A Critical Examination of Fiscal Accountability, Administrative Efficiency, and Revenue Integrity." International Journal of Science, Strategic Management and Technology, vol. 02, no. 05, 2026, pp. . doi:https://doi.org/10.55041/ijsmt.v2i5.189.

Kumar, Damaraju. "Public Sector Governance in Taxation: A Critical Examination of Fiscal Accountability, Administrative Efficiency, and Revenue Integrity." International Journal of Science, Strategic Management and Technology 02, no. 05 (2026). https://doi.org/https://doi.org/10.55041/ijsmt.v2i5.189.

References
[1] CA Chokhawala, Md. S., (2026). “Income Tax Act 2025: Key Changes, Chapters, Tax Slabs & Section Mapping”. Clear Tax.

[2] Sing, S, (2026). “Tax Law Year in Review 2025: Landmark Judgments, Legislative Updates and Key Developments”. SCC OnLine.

[3] Umesh, E., (2026). “India’s new IT act may lift voluntary tax compliance, says official”. Yahoo Finance, Global Data.

[4] Ministry of Finance, (2026). “Income Tax Act 2025”. Income Tax Department, Ministry of Finance. Government of India.

[5] Ministry of Finance, (2025). “Recommendations of the 56th Meeting of the GST Council held at New Delhi, today”. Government of India.

[6] Rao, A., (2025). “Personal Income Tax Changes in India Under the New Regime for FY 2025-26”. INDIA BRIEFING.

[7] Bhatt, R., (2026). “Tiger Global ruling in India: scope, limits and risks”. International Tax Review, R & D Law Chambers.

[8] Income Tax Department. “FAQs on Interplay and Transition: from the Income Tax Act, 1961 to the Income Tax Act, 2025”. Directorate of Income Tax. CBDT, New Delhi.

[9] Income Tax Act 2025, (2026). Ministry of Finance, Government of India.

[10]Ministry of Finance, (2026). “Budget 2026: Tax Reforms – List & Gist”. Department of Revenue, Government of India.
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This article has undergone plagiarism screening and double-blind peer review. Editorial policies have been followed. Authors retain copyright under CC BY-NC 4.0 license. The research complies with ethical standards and institutional guidelines.
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