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...