Soliciting the Antecedents of Tax Ethics: An Indian Perspective
DOI:
https://doi.org/10.64423/arpa.v29i1&2.59Keywords:
Tax compliance, Tax ethics, Taxpayers’ morale, Tax gapAbstract
Tax compliance constitutes an important aspect of a government’s efforts at socio-economic management to ensure public welfare, equity, and development of the state. Driven by the shortage of financial resources, states–especially developing countries–have started to view tax compliance as a serious matter. This study is an attempt to analyze the dynamics of tax morale among the Indian taxpayers and to develop a well-structured scale to measure tax morale among the taxpayers. Survey data collected from a sample of four hundred an dfifteen individual respondents produceda multi-factor also lution explaining sixty nine percentn variation in the factor structure. The psychometric properties of the five-factor-structure scale–fiscal exchange, conditional cooperation, social capital, institutional dynamics, and financial satisfaction have been established through confirmatory factor analysis. The postulated survey instrument intends to provide new insights on and im plications of the tax compliance problem.References
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