Paper Title
"Perceptions of Income Tax Rationalization Measures: A Delhi NCR Perspective"
Article Identifiers
: Authors
Keywords
Key words: Income Tax System, Perception, Rationalization, Simplification, Transparency
Abstract
Abstract Introduction: In India, the income tax system plays a crucial role in shaping the nation's economic landscape. As taxpayers are the key contributors to this system, understanding their perceptions and attitudes towards it is of paramount importance. Tax compliance is also influenced by individual perceptions of fairness, simplicity, and the overall efficacy of the tax regime. A positive perception can foster voluntary compliance and strengthen the revenue collection, while a negative perception might lead to tax evasion, reducing the government's capacity to address the needs of its citizens. Purpose: This research aims to investigate the opinions, convictions, and sentiments of individuals subject to income tax in the Delhi/NCR region regarding the rationalization and simplification measures within India's income tax system. By conducting a thorough examination, our primary goal is to uncover the underlying attitudes and viewpoints of taxpayers concerning the income tax framework in India, recognizing its significant economic importance. Design/ Methodology/ Approach: This research employed a primary data analysis methodology to achieve its research goals. The focus of the study was on gathering firsthand information from 525 participants who live in the Delhi NCR area, encompassing regions such as Delhi, Faridabad, Gurugram, Noida, and Ghaziabad. Quantitative data analysis methods were employed to elucidate and scrutinize the research findings. In particular, the researchers utilized SPSS software to conduct ANOVA and regression analyses on the collected data, with the aim of examining the perspectives of individuals subject to income tax. Findings: Taxpayers from various categories overwhelmingly support the simplification and rationalization of the income tax system, a concept that includes streamlining tax provisions. This widespread agreement spans individuals, firms, Hindu Undivided Families (HUFs), companies, and others. Regardless of their specific categorization, all taxpayers recognize the importance of these measures in improving the tax system. This consensus is driven by shared interests, common goals, and the perceived benefits of a more straightforward tax system. The desire for fairness, transparency, reduced compliance burdens, and easier comprehension further strengthens this shared viewpoint among taxpayers across different segments. Originality/ Values: This study's uniqueness lies in its exclusive focus on how individuals paying income tax in the Delhi NCR region view efforts to simplify and rationalize the income tax system. While previous research has explored taxpayer behavior and opinions in various settings, this study stands out by delving deeply into this specific geographic area, taking into account its distinct socio-economic dynamics. Moreover, the research gains originality by gathering primary data from a significant sample of 525 respondents. Through the utilization of both quantitative data analysis methods such as ANOVA and regression analysis, the study offers a thorough and robust examination of the attitudes and perceptions held by these taxpayers.
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How To Cite (APA)
Arti Kumari, Dr. L.S Yadav , & Dr. Satish Ahuja (September-2023). "Perceptions of Income Tax Rationalization Measures: A Delhi NCR Perspective". INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT, 8(9), b569-b581. https://ijnrd.org/papers/IJNRD2309165.pdf
Issue
Volume 8 Issue 9, September-2023
Pages : b569-b581
Other Publication Details
Paper Reg. ID: IJNRD_205380
Published Paper Id: IJNRD2309165
Downloads: 000122008
Research Area: Commerce
Author Type: Indian Author
Country: Faridabad, Haryana, India
Published Paper PDF: https://ijnrd.org/papers/IJNRD2309165.pdf
Published Paper URL: https://ijnrd.org/viewpaperforall?paper=IJNRD2309165
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