Analysing the Framework of tax Compliance : A study of Attitudinal Determinants
Publication details: Lucknow IIM 2023Description: Vol 22 No 1 Pg 1-17Subject(s): In: MetamorphisSummary: Taxes have always been an indispensable part of state revenue. They have existed as old as the existence of civilizations themselves. The question of enforcing compliance has always been an aspiring goal for the exchequer. Compliance is not everything about enforcement for tax collections alone. It carries attempt of modern day states to build an obedient and self paying policing society. While a host of empirical research efforts have solicited tax compliance problem, soliciting its dynamics from taxpayers perspective has not been adequately focused upon. The present study postulates a three dimensional holistic model of taxpayer compliance attitude defining tax payee relationship with the state.| Item type | Current library | Status | Barcode | |
|---|---|---|---|---|
| Article | St. Francis Institute of Management and Research | Available | AR1070 |
Taxes have always been an indispensable part of state revenue. They have existed as old as the existence of civilizations themselves. The question of enforcing compliance has always been an aspiring goal for the exchequer. Compliance is not everything about enforcement for tax collections alone. It carries attempt of modern day states to build an obedient and self paying policing society. While a host of empirical research efforts have solicited tax compliance problem, soliciting its dynamics from taxpayers perspective has not been adequately focused upon. The present study postulates a three dimensional holistic model of taxpayer compliance attitude defining tax payee relationship with the state.
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