Analysing the dynamics of tax attitude: a study of potential taxpayers
by Arun Sharma; Poonam Sharma; Jaspal Singh
International Journal of Indian Culture and Business Management (IJICBM), Vol. 22, No. 4, 2021

Abstract: The shortage of revenue resources has led states to focus upon tax compliance as a serious affair. Incorporating economic factors as the only determinants has failed to comprehend the complete dynamics of tax compliance attitude. The present study attempts to analyse the non-economic determinants of tax compliance attitude among youth. The field survey revealed nine factors driving taxpaying attitude across two construct frameworks. The confirmatory factor structure was further analysed to study behavioural intention to compliance. The structural equation modelling results revealed two factors - fiscal exchange with state and social capital as significantly influencing youth's intention to compliance. The policy implications suggest that solicitation of enhanced tax compliance has to build upon creating an ecosystem where taxpaying is aspired in the long run.

Online publication date: Thu, 13-May-2021

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