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Soliciting the Antecedents of Tax Ethics:An Indian Perspective

2/10/2019

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Arun Sharma, University Business School, Guru Nanak Dev University, Amritsar, India
Poonam Sharma, PG Department of Commerce, Khalsa College Amritsar, India
Jaspal Singh, University School of Financial Studies, Guru Nanak Dev University, Amritsar, India

Tax compliance constitutes an important aspect of a government’s efforts at socioeconomic management to ensure public welfare, equity, and development of the state. Driven by the shortage of financial resources, states–especially developing countries–have started to view tax compliance as a serious matter. This study is an attempt to analyze the dynamics of tax morale among the Indian taxpayers and to develop a well-structured scale to measure tax morale among the taxpayers. Survey data collected from a sample of four hundred and fifteen individual respondents produced a multi-factoral solution explaining sixty nine percent variation in the factor structure. The psychometric properties of the five-factorstructure scale–fiscal exchange, conditional cooperation, social capital, institutional dynamics, and financial satisfaction have been established through confirmatory factor analysis. The postulated survey instrument intends to provide new insights on and implications of the tax compliance problem.
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EASTERN REGIONAL ORGANIZATION FOR PUBLIC ADMINISTRATION
National College of Public Administration and Governance
University of the Philippines, Diliman 1101 Quezon City
Philippines
Telefax: (+632) 8 929 7789
  • Home
  • About
    • Our Story
    • Constitution
    • EROPA Centers
    • EROPA Secretariat >
      • Sec-Gen's Corner
    • EROPA Chairperson
  • Membership
    • Members' Corner
    • Join EROPA >
      • Individual Membership Form
      • Group Membership Form
      • State Membership
    • State Members
  • Public Administration News
  • Conferences
    • 2021 EROPA Conference
    • List of Past Conferences
    • Database for Past Conferences >
      • 2019 EROPA CONFERENCE
      • EROPA 2018 Conference
      • EROPA 2017 Conference
      • EROPA 2016 Conference
      • 2012-2015 Conferences
    • Carlos P. Ramos Award for Best Conference Paper
    • Asian Leadership Forum
    • Stories to Share
  • Activities
    • EROPA ExP >
      • Find an Expert
      • JOIN ExP DATABASE
    • OYPA >
      • FAQs/Guidelines
      • OYP Nomination Form
  • #TAG Dialogue
    • About #TAG Dialogue
  • ARPA
    • ARPA Editorial Board
    • ARPA Call for Papers
    • Publication Ethics and Malpractice Statement
    • Notes for Contributors
    • Abstracts >
      • 2019, Volume 30, Nos. 1-2
      • 2018, Volume 29, Nos. 1-2
      • 2017 Volume 28, Nos. 1 & 2
      • 2016 Volume 27, Nos. 1 & 2
      • 2015 Volume 26, Nos. 1 & 2
      • 2014 Volume 25, No. 2
      • 2014 Volume 25, No. 1
      • 2013 Volume 24, Nos. 1 & 2
      • 2012 Volume 23, Nos. 1 & 2
      • 2011 Volume 22, No. 2
  • EROPA Bulletin
    • Call for Inputs
  • Downloads
    • EROPA Brochure & Forms
  • Contact Us
  • 2021 EROPA Conference