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Effect of Tax Awareness and Tax Planning on Tax Compliance of Individual Tax Payers

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Dr. Budheshwar Prasad Singhraul, Diksha Anuragi
» doi: 10.31838/ecb/2023.12.si6.202


Payment of income tax reduces a significant part of salaried class assesses’ income. Thus, it requires proper financial planning which will help to reduce the burden of income tax. Tax planning requires awareness of income tax provisions. The purpose of this study is to examine the effect of tax awareness and tax planning on tax compliance of individual taxpayers. This study uses tax awareness, tax planning as an independent variable, while tax compliance as the dependent variable. A survey was conducted on 64 taxpayers of Bilaspur city of Chhattisgarh State. It covers different level of employees both men and women at private sector and public sector using convenience sampling method. Data was collected through questionnaire and the reliability and validity of collected data was checked using Reliability and Validity test using SPSS software. Spearman’s rank order correlation was used for data analysis using SPSS software. The results of the study revealed that tax planning significantly affects tax compliance, tax awareness significantly affects tax planning but tax awareness does not affect tax compliance.

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