In the present paper, an attempt has been made to estimate the compliance burden (i.e. expenditure on various tax-activities like record-keeping, fees paid to professionals etc.) borne by individual assessees in India. From the various activities considered in this study that involves cost, it...

The paper reports the development of a scale for assessing the ethical framework used by individual Indian managers. Construct definitions were developed and items were generated and evaluated for content validity. After an initial content validation process, the scale was tested through a...