Abstract
Governments around the world focus on tax compliance. Given the limited resource availability coupled with growing economic obligations, tax compliance efforts have become a backbone of tax system reforms. Hence, there is an immense scope of soliciting enhanced compliance across the self-employed category assessees. The present study attempts to identify issues relevant from the selfemployed category taxpayers’ perspective that can stimulate tax compliance efforts. The factor analytic results generated eight factors explaining 60.22 per cent of the total variation. These factors namely fair tax system, tax compliance improvement initiatives, rationalizing tax system, rewarding the compliance, structure complexity, tax provisions flexibility, higher tax relief and supportive system were further regressed over the dependent variable. The results revealed that except for two variables, i.e., higher tax relief and supportive system, other independent variables have a significant influence on the overall level of satisfaction with the Indian income tax system.
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