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Perception of Tax Professionals Regarding Income Tax Administration in India

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  • Vaneeta Rani
  • R S Arora

Abstract

Tax policy and tax administration mutually affect each other. An efficient tax administration is a prerequisite for the successful implementation of tax policy. Income Tax Department in India administers direct tax laws. On the other hand, tax professionals play an important role in the implementation of income tax law of the country. The present study has been carried out with the objective of analyzing the perception of tax professionals with respect to some selected parameters, viz., completion of assessments, unreasonable delay in refunds, physical environment prevalent in income tax offices and quality of services provided by income tax administration. The universe of present study comprises of tax professionals, i.e., chartered accountants practising in Punjab (India). A sample of 250 respondents has been taken by selecting 50 respondents from Chandigarh (L1), Patiala (L2), Ludhiana (L3), Jalandhar (L4) and Amritsar (L5) each. The primary data was collected with the help of a well-structured questionnaire. The analysis of data collected was carried out by using simple frequencies, percentages, average weighted score, chi-square test, Kendall’s coefficient of concordance, etc. The study offers a few suggestions for improving income tax administration in India.

Suggested Citation

  • Vaneeta Rani & R S Arora, 2011. "Perception of Tax Professionals Regarding Income Tax Administration in India," The IUP Journal of Public Finance, IUP Publications, vol. 0(4), pages 41-55, November.
    • Handle: RePEc:icf:icfjpf:v:09:y:2011:i:4:p:41-55
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    Cited by:

    1. Elena Villar-Rubio & Juan Delgado-Alaminos & Pedro Barrilao-González, 2015. "Job Satisfaction Among Spanish Tax Administration Employees: A Logistic Regression Analysis," Journal of Labor Research, Springer, vol. 36(2), pages 210-223, June.
    2. Eichfelder, Sebastian & Kegels, Chantal, 2014. "Compliance costs caused by agency action? Empirical evidence and implications for tax compliance," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 200-219.

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