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Compliance In India: An Empirical Analysis

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  • Benno Torgler
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    Abstract

    This paper empirically examines the citizens' attitudes towards compliance using three different variables-justifiability of tax evasion, justifiability of corruption and justifiability of claiming government benefits without being entitled to it-in India, using the newest World Values Survey 1999-2001. Interestingly, these three aspects of rule evasion have not been intensively investigated in the literature and thus empirical findings are rare. The results indicate that similar determinants affect all three compliance variables and support the relevance of incorporating non-economic factors into the analysis of rule evasion.

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    Bibliographic Info

    Article provided by IUP Publications in its journal The IUP Journal of Public Finance.

    Volume (Year): IV (2006)
    Issue (Month): 2 (May)
    Pages: 7-18

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    Handle: RePEc:icf:icfjpf:v:04:y:2006:i:2:p:7-18

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    Cited by:
    1. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September.
    2. Fischer, Justina A. V. & Torgler, Benno, 2007. "Social Captial and Relative Income Concerns: Evidence from 26 Countries," Berkeley Olin Program in Law & Economics, Working Paper Series, Berkeley Olin Program in Law & Economics qt8sv0k59c, Berkeley Olin Program in Law & Economics.

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