International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

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Identifying Prevailing Tax Planning Behavioural Patterns among Salaried Employees: Proactive vs. Reactive, Diversified vs. Concentrated

Author(s) Mrs. Shilpa S
Country India
Abstract Tax planning behaviour among salaried employees has emerged as a critical area of inquiry at the intersection of personal finance, behavioural economics, and fiscal policy. This paper investigates the prevailing tax planning behavioural patterns among salaried employees, focusing on two fundamental dimensions: the temporal orientation of planning activities (proactive versus reactive) and the strategic scope of planning approaches (diversified versus concentrated). Drawing upon a synthesis of recent empirical studies, industry reports, and behavioural finance literature, this research identifies that a significant majority of salaried employees exhibit reactive tax planning behaviour—characterised by last minute investment decisions concentrated in the final weeks of the financial year—alongside a predominantly concentrated approach to tax saving instruments, favouring traditional options such as Provident Fund, life insurance, and Public Provident Fund. However, the paper also documents an emerging shift toward proactive, year round planning and diversified income source strategies, particularly among younger cohorts (millennials and Gen Z) who are increasingly combining salary income with business income, capital gains, and trading activities. The study proposes a behavioural taxonomy of salaried employee tax planners and offers theoretical and practical implications for policymakers, employers, and financial educators. The findings contribute to the growing body of literature on taxpayer behaviour and provide actionable insights for enhancing financial literacy and tax compliance among the salaried workforce.
Keywords Tax planning behaviour, salaried employees, proactive planning, reactive planning, diversified income, tax literacy, behavioural finance, financial well being
Field Mathematics > Economy / Commerce
Published In Volume 6, Issue 6, November-December 2024
Published On 2024-12-20
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E-ISSN 2582-2160
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CrossRef DOI prefix of IJFMR is 10.36948/ijfmr

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