International Journal For Multidisciplinary Research

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"Perceptions and Attitudes Toward the Indian Income Tax System: A Study of Delhi/NCR Assessees"

Author(s) Ms. ARTI KUMARI, Dr. SAKSHI SONEJA, Dr. SATISH AHUJA, Dr. L.S YADAV
Country India
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 paper aims to delve into the perspectives of income tax assessees in the Delhi/NCR region, one of India's most economically significant areas. By conducting an in-depth analysis, we seek to uncover the underlying sentiments, beliefs, and opinions of taxpayers towards the income tax system in India.

Design/ Methodology/ Approach: This study employed a primary data analysis approach to accomplish its research objectives. The investigation concentrated on collecting primary data from 525 respondents residing in the Delhi NCR region, which includes Delhi, Faridabad, Gurugram, Noida, and Ghaziabad. Quantitative data analysis techniques were utilized to describe and examine the study's outcomes. Specifically, the researchers conducted ANOVA and regression analysis on the collected data using SPSS software to analyze the perceptions of income tax assessees.

Findings: The study reveals that perceptions of tax burden and provisions are relatively similar across income groups, influenced by overall tax policy and regulations rather than individual income levels. Higher-income individuals encounter more complex administrative processes, leading to distinct perceptions in 'Taxation and Compliance' and 'Administrative Issues'. However, no significant differences are observed for 'Tax Burden and Provisions', 'Documentation and Deductions', and 'Tax Loss Utilization and Tax Rate Equality', suggesting limited influence of income on perceptions in these aspects. Respondents recognize government efforts, acknowledge recent tax reforms' impact, and consider income taxation highly significant in business decisions.

Originality/ Values: The originality of this study lies in its specific focus on the perceptions of income tax assessees in the Delhi NCR region towards India's income tax system. While there have been studies on taxpayer behaviour and perceptions in various contexts, conducting an in-depth analysis dedicated to this specific region (Delhi/NCR) and its unique socio-economic dynamics adds originality to the research. Additionally, the use of primary data collected from a substantial sample size of 525 respondents further enhances the originality of the study. By employing both quantitative data analysis techniques like ANOVA and regression analysis, the research provides a robust and comprehensive examination of the assessees' perceptions and attitudes.
Keywords Income Tax System, Perception, Attitude, Tax Compliance, administration
Field Sociology > Banking / Finance
Published In Volume 7, Issue 2, March-April 2025
Published On 2025-04-12
DOI https://doi.org/10.36948/ijfmr.2025.v07i02.41376
Short DOI https://doi.org/g9fcc8
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