A Study on the Effect of Taxpayer Perception of Income Tax Services on their Willingness to Comply at M/s. N. Palanivelu & Co., Chartered Accountants
Year: 2025
Type: article
Abstract: This study investigates the impact of taxpayer perception of income tax services on their willingness to comply with tax regulations. Taxpayer perception, encompassing fairness, efficiency, and transparency, plays a pivotal role in shaping compliance behavior and civic engagement. The research focuses on the services provided by Palanivelu & Co., a distinguished firm specializing in auditing, accounting, and financial consultancy, to understand how these services influence voluntary tax compliance. A descriptive research design was employed, with data collected from 181 individual taxpayers through questionnaires, supplemented by secondary data from reputable sources. Statistical analyses, including percentage analysis, correlation analysis, and ANOVA, were conducted to identify key patterns and relationships. The findings reveal that clear communication, efficient service delivery, and perceptions of fairness significantly affect taxpayers’ compliance behavior. Notably, a strong correlation was observed between the fairness and transparency of the tax system and consistent tax filing. The study underscores the importance of public trust in tax administration and provides insights for enhancing tax compliance strategies. Limitations include time constraints and a focus on specific aspects of tax services, suggesting areas for future research.
Author: M, Kalaiselvi
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W6893278618
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