000 01232nam a22001817a 4500
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100 _aArun Sharma
_93288
245 _aAnalysing the Framework of tax Compliance : A study of Attitudinal Determinants
260 _aLucknow
_bIIM
_c2023
300 _aVol 22 No 1 Pg 1-17
520 _aTaxes 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.
650 _aPublic finance
_93289
650 _aTax Morale
_93290
650 _aMacroeconomics
_93291
650 _aTax Compliance
_93292
773 _tMetamorphis
942 _cAR
999 _c39361
_d39361