A B C D E F G H I J K L M N O P Q R S T U V W X Y Z All
Sharma, Arun
- Attitude Determinants of Income-Tax E-filing Facility:A Study of Major Cities of Punjab (India)
Authors
1 Khalsa College, Amritsar, Punjab 143005, IN
2 Department of Commerce, Guru Nanak Dev University, Amritsar, Punjab 143005, IN
Source
Artha Vijnana: Journal of The Gokhale Institute of Politics and Economics, Vol 58, No 2 (2016), Pagination: 171-185Abstract
In India, each year a large number of returns are e-filed and the administration is making efforts to bring all returns online gradually. The success of any e-governance initiatives, however, depends upon the importance that people place on particular project in terms of its usability. The present paper is an attempt to explore the attitude determinants of income-tax e-filing facility usage by the respondents of Punjab and union territory of Chandigarh. The Exploratory Factor Analysis results reveal that nine factors namely; safety of use, performance expectancy, habit, price and legal motivation, knowledge and social influence, effort expectancy, value consideration, facilitating conditions and comfort play a vital role in the use of e-filing facility. The policy-makers should provide adequate safety measures for building confidence of users. The Government should motivate respondents (through less technical legal procedures) for a continuous use of e-filing so that it helps them in saving time and other costs and becomes a habit for them.
Keywords
E-filing, E-Governance, Attitude Determinants, Exploratory Factor Analysis.References
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- Web Links
- http://incometaxindiaefiling.gov.in
- http://www.trpscheme.com/
- www.bankbazaar.com
- www.incometaxindia.gov.in/pages/communication/index.aspx
- Income Tax Compliance:An Analysis of Perspectives
Authors
1 Department of Commerce, Guru Nanak Dev University, Amritsar 143005, Punjab, IN
Source
Artha Vijnana: Journal of The Gokhale Institute of Politics and Economics, Vol 59, No 3 (2017), Pagination: 238-250Abstract
Governments around the world focus on tax compliance. Given the limited resource availability coupled with growing economic obligations, tax compliance efforts have become a backbone of tax system reforms. Hence, there is an immense scope of soliciting enhanced compliance across the self-employed category assessees. The present study attempts to identify issues relevant from the selfemployed category taxpayers’ perspective that can stimulate tax compliance efforts. The factor analytic results generated eight factors explaining 60.22 per cent of the total variation. These factors namely fair tax system, tax compliance improvement initiatives, rationalizing tax system, rewarding the compliance, structure complexity, tax provisions flexibility, higher tax relief and supportive system were further regressed over the dependent variable. The results revealed that except for two variables, i.e., higher tax relief and supportive system, other independent variables have a significant influence on the overall level of satisfaction with the Indian income tax system.References
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