IDEAS home Printed from https://ideas.repec.org/a/ids/ijicbm/v22y2021i4p504-518.html
   My bibliography  Save this article

Analysing the dynamics of tax attitude: a study of potential taxpayers

Author

Listed:
  • Arun Sharma
  • Poonam Sharma
  • Jaspal Singh

Abstract

The shortage of revenue resources has led states to focus upon tax compliance as a serious affair. Incorporating economic factors as the only determinants has failed to comprehend the complete dynamics of tax compliance attitude. The present study attempts to analyse the non-economic determinants of tax compliance attitude among youth. The field survey revealed nine factors driving taxpaying attitude across two construct frameworks. The confirmatory factor structure was further analysed to study behavioural intention to compliance. The structural equation modelling results revealed two factors - fiscal exchange with state and social capital as significantly influencing youth's intention to compliance. The policy implications suggest that solicitation of enhanced tax compliance has to build upon creating an ecosystem where taxpaying is aspired in the long run.

Suggested Citation

  • Arun Sharma & Poonam Sharma & Jaspal Singh, 2021. "Analysing the dynamics of tax attitude: a study of potential taxpayers," International Journal of Indian Culture and Business Management, Inderscience Enterprises Ltd, vol. 22(4), pages 504-518.
    • Handle: RePEc:ids:ijicbm:v:22:y:2021:i:4:p:504-518
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=114991
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijicbm:v:22:y:2021:i:4:p:504-518. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=235 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.