In January 2010, the IRS published its Return Preparer Review Final Report, recommending extensive increases in oversight of the tax return preparer industry. These increases in oversight are suggested to be achieved through numerous measures, including preparer registration, competency testing,...

Tax policy and tax administration mutually affect each other. An efficient tax administration is a prerequisite for the successful implementation of tax policy. Income Tax Department in India administers direct tax laws. On the other hand, tax professionals play an important role in the...