文章基本信息

标题：A Study on Individual Tax Payers’ Attitude in Theni District: A Data Mining Approach
本地全文：下载
作者：R. Shantha Mary Joshitta ; N. Divya ; R. Princitta 等
期刊名称：International Journal of Computer Science Research and Application
印刷版ISSN：2012-9564
电子版ISSN：2012-9572
出版年度：2013
卷号：3
期号：3
出版社：INREWI Publications
摘要：Income taxes are important source of revenue to government in both developing and developed countries. But the amount of revenue to be generated by a government from such taxes for its expenditure programme depends upon the willingness of the taxpayers to comply with tax laws of a country. The borderless global economy has certainly put India at the forefront of the global trained resource pool, not only in the information technology arena but also even in traditional areas like taxation. But, according to the government sources, only 3.5 crore people, or 2.89 percent of the country's total population of more than 121 crore, file income tax return in India.There are a number of factors that may be responsible for low compliance in income tax in India. However, taxpayers' attitude has been identified as one factor that play important role in influencing tax compliance behaviour. This paper evaluates effects on tax compliance in the Indian income tax administration. The data of the study have been collected through a survey of individual taxpayers' opinion, and treated by a data mining tool called XL miner. The result of the study indicates that taxpayer's attitude towards tax evasionis positively related to compliance behaviour.
关键词：Inco me Tax; Tax Pay;er Attitude; Co mpliance Behaviour; Revenue; Theni Dt.; India