Improving Digital Tax Governance: Exploring the Potential of the Faceless Assessment System- Insight from the Income Tax Department

This repository contains the anonymized dataset used in the study "Improving Digital Tax Governance: Exploring the Potential of the Faceless Assessment System- Insight from the Income Tax Department" Data were collected through a structured questionnaire from Assessing Officers working in different regions of India. Personal identifiers have been removed to protect participant confidentiality.