An autonomous research institute under the Ministry of Finance

 

An Assessment of Attitudes towards Tax Policy and Compliance

An Assessment of Attitudes towards Tax Policy and Compliance

  • Start date जनवरी., 2023
  • Completion date मई, 2025
  • Sponsor Self-Initiated
  • Project leader R. Kavita Rao
  • Focus

    Approaching the question of increasing tax to GDP ratios from the taxpayers’ perceptions, the study aims to explore whether people’s perceptions in India about tax compliance by citizens are related to their perceptions on fairness and ease of compliance on the one hand and on the perceived benefits from Government spending on the other. The study proposes to survey 150-200 individuals from different backgrounds to explore whether there are differences in perceptions. This study can be considered a pilot which could be expanded into a survey on a larger scale if the initial results are found interesting.