Tax Complaince In India

Yazhini Kuppusamy, Assistant Professor, Department of Legal Studies, Sathyabama University, Chennai

ABSTRACT

Tax compliance is the willingness of an individual to pay the taxes he is legally required to pay by adhering to the tax laws. Any government seeking to mobilize tax money will always benefit from having a populace that abides by the law. Tax compliance is demonstrated by the taxpayers' devoted efforts to correctly comply with the law, whether they are corporations or individual taxpayers. Here, voluntary and spontaneous tax payment without pressure or thorough investigation makes the task of tax administration simple in a tax compliant society. When society is tax compliant, there will also be less stress on the tax administrators.

Keywords: tax compliance, GST, tax authorities, DTAA, income tax