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...

Examining customer satisfaction has been a common practice among banking and finance researchers over the years. The main reason for continued interest in this area of research is the ever changing banking business environment across the world. The objective of the present paper is to...

Tax consultants play a very significant role in the revenue collection process by helping their clients understand the complex tax system and meet their legal obligations. In India, much effort has not been devoted to analyze the views of tax consultants pertaining to the reasons that enabled...

A poorly designed tax structure results in several problems like high compliance costs, tax evasion, and so on. In this context, taxpayer‘s attitude can play a vital role in tax policy-making of any country. The present article is an attempt to study the attitude of Indian taxpayers as...