Efforts to improve tax administration in Assam focus on:

The correct answer is: d) All of the above

Efforts to improve tax administration in Assam focus on widening the tax base, simplifying tax procedures, and preventing tax evasion.

• Widening the tax base means increasing the number of people who are liable to pay taxes. This can be done by lowering the income tax threshold, introducing new taxes, or expanding the scope of existing taxes.
• Simplifying tax procedures means making it easier for taxpayers to understand and comply with tax laws. This can be done by reducing the number of forms that taxpayers need to file, simplifying the tax code, and providing more taxpayer assistance.
• Preventing tax evasion means stopping taxpayers from illegally avoiding paying taxes. This can be done by increasing the resources available to tax authorities, improving tax compliance programs, and cracking down on tax evasion.

All of these efforts are important to ensure that the government has the resources it needs to provide essential services and to promote economic growth.