While taxation is incorporated for a country's betterment, it is complicated and seen as burning a hole in taxpayers' pockets. The act's primary goal is to consolidate and amend the country's taxation rules. It includes income tax levy, collection, administration, and recovery. The Income Tax Act, enacted in 1961, is the statute that governs everything related to taxation. A government's legitimacy is determined bais on how taxes are collected and spent in the country. Taxation remunerates public goods and services and plays a vital role in the social contract between citizens and the economy. They enable the government to provide and develop basic infrastructure and facilities for citizens, thereby assisting the country's advancement. Taxes play an essential role in the governance of a country.
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