Impact of tax knowledge, tax penalties, and E-filing on tax compliance in India
SV Kushwah, N Nathani, M Vigg - Indian Journal …, 2021 - indianjournalofcomputerscience …
This study investigated the tax compliance behaviour of corporate taxpayers in India. Based
on the existing literature, three determinants were employed to study the tax compliance
behaviour: tax knowledge, tax penalties, and electronic filing. To examine the impact of
these independent determinants on compliance (dependent variable) by taxpayers, we
collected survey data from 247 corporate taxpayers with a net worth less than100 crores in
Delhi and NCR in India during the period from January –July 2019. Cronbach's alpha test …
on the existing literature, three determinants were employed to study the tax compliance
behaviour: tax knowledge, tax penalties, and electronic filing. To examine the impact of
these independent determinants on compliance (dependent variable) by taxpayers, we
collected survey data from 247 corporate taxpayers with a net worth less than100 crores in
Delhi and NCR in India during the period from January –July 2019. Cronbach's alpha test …
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