Influence of Demographic Responses on Intention to Engage in Tax Evasion
Year: 2025
Type: article
Study design: Observational Study
Abstract: Tax evasion is illegal withholding typically accomplished by intentionally providing false or no evidence to tax authorities. Tax evasion has had a severe detrimental influence on the economy, especially in developing countries like India. This study aims to understand the relationship that exists between demographic response and individual taxpayers in select districts of Uttar Pradesh of India and its influence on their intentions to evade taxes. Using a structured questionnaire, data was collected from 463 taxpayers and analyzed through exploratory factor and multivariate analyses. The findings revealed that the demographic response analysed including gender, age, nationality, education/qualifications, occupation, and income level, in most cases, held statistically significant relationships with the incidence of tax evasion. The study provides valuable perspectives for crafting focused approaches to counteract tax avoidance, augmenting tax adherence and income, strengthening the rapport between taxpayers and the government, and promoting socio-economic advancement by elevating transparency and accountability.
Authors: Rajkumar Singh, Rohit Bharti
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4409836798