000 | 01232nam a22001817a 4500 | ||
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008 | 231103b |||||||| |||| 00| 0 eng d | ||
100 |
_aArun Sharma _93288 |
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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 |
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650 |
_aTax Morale _93290 |
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650 |
_aMacroeconomics _93291 |
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650 |
_aTax Compliance _93292 |
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773 | _tMetamorphis | ||
942 | _cAR | ||
999 |
_c39361 _d39361 |