Abstract
A poorly designed tax structure results in several problems like high compliance costs, tax evasion, and so on. In this context, taxpayer‘s attitude can play a vital role in tax policy-making of any country. The present article is an attempt to study the attitude of Indian taxpayers as regards tax policy design and implementation. The study is based on a sample of 414 respondents taken from the major cities of Punjab, Delhi and Chandigarh. Factor analysis has been applied for identifying the factors influencing the attitude of taxpayers. Advocated procedures are applied for assessing the reliability and validity of the scale. The findings reveal that, in India, the taxpayers have shown more concern for the tax base broadening measures like effective linkage between social welfare and the utilization of tax revenue, Voluntary Disclosure of Income Scheme (VDIS)and so on. Further, the complexity of tax procedure has emerged as an important issue. Technology has also been identified as a major factor as it can provide e-filing facility. These results reflect the support of taxpayers for a simple and transparent tax structure.
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