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Compliance In India: An Empirical Analysis

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  • Benno Torgler

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.

Suggested Citation

  • Benno Torgler, 2006. "Compliance In India: An Empirical Analysis," The IUP Journal of Public Finance, IUP Publications, vol. 0(2), pages 7-18, May.
  • 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), vol. 142(III), pages 395-425, September.
    2. Justina A.V. Fischer & Benno Torgler, 2007. "Social Capital and Relative Income Concerns: Evidence from 26 Countries," CREMA Working Paper Series 2007-05, Center for Research in Economics, Management and the Arts (CREMA).
    3. Ross Adriana M. & McGee Robert W., 2011. "Attitudes toward Tax Evasion: A Demographic Study of Malaysia," Asian Journal of Law and Economics, De Gruyter, vol. 2(3), pages 1-51, October.

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