I know that there are those internal experts of the IT administration who might argue in favor of the income tax again by saying that the maintenance cost of income tax administration is much low. They say that it is less than 1%. Even then, is it necessary to harass the citizens in the name of income tax? Or is it prudent only to get the necessary income for the government for its necessary functions?
In a society which is a mixture of mature and immature citizens, the percentage of the latter exceeding much above the former, it may not be so easy for government staff to be gentlemanly always. There is a danger of the immature beings taking that gesture as a sign of weakness. Whips do have some pacifying effect on immature beings. But then only mature beings know how to use whips and carrots judiciously!
But in my personal opinion, a time has come to experiment with new systems of taxation. There is a need to change to a system which honors honesty and motivate mature people to function as living examples to those who are not so mature. And taxation laws should encourage people to enhance desirable and productive economic activities rather than discouraging.
Of course, it would not be easy to discard income tax altogether and introduce a new taxation system such as the transaction tax. This has to be done in phases with proper studies conducted before implementation. But such studies should be done honestly by expert groups and not by any one who come up with their reports under duress and pressure, as usually done in such cases.
Because those enjoying power positions never have any time to listen to the aam admi s. Even otherwise, power positions do block the receptive faculties of human bodies!