Income Tax Compliance Behaviour among MSMEs in India: An Empirical Analysis

Author(s)	Dr. Mrityunjai Singh
Country	India
Abstract	Tax compliance is an important issue in developing countries where informal business structures dominate. In this study, we focused on behavioral, institutional and technological factors that influence income tax compliance among micro, small and medium enterprises (MSMEs) in India. We examined the impact on voluntary compliance by the use of digital filing systems, taxpayer awareness, perceived fairness and enforcement mechanisms to primary survey data and econometric modelling. Digitalization measures (e-filing and faceless assessments) were reported to improve compliance behaviour. This research helps to inform tax policy reform through behavioural-economics-based compliance strategies for better delivery of revenue.
Published In	Volume 10, Issue 2, July-December 2019
Published On	2019-09-01
Cite This	Income Tax Compliance Behaviour among MSMEs in India: An Empirical Analysis - Dr. Mrityunjai Singh - IJAIDR Volume 10, Issue 2, July-December 2019. DOI 10.71097/IJAIDR.v10.i2.1808
DOI	https://doi.org/10.71097/IJAIDR.v10.i2.1808
Short DOI	https://doi.org/hbwh3t

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Journal of Advances in Developmental Research