Abstract

This study tries to explore the appropriate marketing strategies that could motivate tax payers extrinsically resulting in willingness towards tax compliance. The study is qualitative in nature, based on highly unstructured and open ended interviews. The sample selected for the compilation of study included the business community holding valid National Income Tax Number (NTN), registered with the registration authorities.The qualitative data were processed in QSR Nvivo software that is developed for analyzing the qualitative information. Two codes were created resulting in nine codes including issues related to human resources, discrimination, threatening messages, prices of utilities, benefits, services, advertising, protection of copyrights and support for business. Based on the analysis of data, the study recommended marketing strategies that could result in motivating the tax payer extrinsically to enhance tax morale and facilitate tax compliance.

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