With opening of the economy in 1991 and subsequent removal of regulatory and trade barriers, India became an attractive investment (Foreign Direct Investment-FDI) destination. A large number of multinationals have established operations in India to utilise the services of available skilled...

Tax practitioners alongside taxpayers and tax authorities are the major actors in a tax compliance system. They assist the government to enforce tax law when it is unambiguous but exploit tax law to the detriment of compliance when the tax rules are ambiguous. Using a sample of 13 listed...