"Perceptions of Income Tax Rationalization Measures: A Delhi NCR Perspective"

Registration ID: IJNRD_205380

Published ID: IJNRD2309165

DOI: Click Here to Get

Arti Kumari , Dr. L.S Yadav , Dr. Satish Ahuja

Key words: Income Tax System, Perception, Rationalization, Simplification, Transparency

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.

Published Paper   E-Certificate

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

Volume 8 Issue 9, September-2023

Pages : b569-b581

Paper Reg. ID: IJNRD_205380

Published Paper Id: IJNRD2309165

Downloads: 000121992

Research Area: Commerce

Country: Faridabad, Haryana, India

Published Paper PDF: https://ijnrd.org/papers/IJNRD2309165.pdf

Published Paper URL: https://ijnrd.org/viewpaperforall?paper=IJNRD2309165

Journal Name: INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT(IJNRD)

ISSN: 2456-4184 | IMPACT FACTOR: 8.76 Calculated By Google Scholar | ESTD YEAR: 2016

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