( ISSN 2277 - 9809 (online) ISSN 2348 - 9359 (Print) ) New DOI : 10.32804/IRJMSH

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CHALLENGES FACED BY THE INDIVIDUAL ASSESSEES WHILE FILING INCOME TAX RETURNS

    2 Author(s):  DR. K. UDAYAKUMAR,M. RAJAKRISHNAN

Vol -  10, Issue- 6 ,         Page(s) : 452 - 457  (2019 ) DOI : https://doi.org/10.32804/IRJMSH

Abstract

The study attempted to know the difficulties faced while filing income tax returns by the salaried people. As India is one of the developing country in which governments depends mainly on the revenues raised through income tax for their developmental purposes. The tax compliance in India is very less as it leads to a matter of serious concern in limiting the capacity of public administration and developmental activities. This weakness is due to many factors such as Corruption, a large informal sector, weak legal systems, ambiguity in tax laws, high marginal tax rates, paucity of adequate information and accounting systems, a culture of noncompliance, and ineffective tax administration are some factors among them (Arindam Das-Gupta, Shanto Ghosh, Dilip Mookherjee,2004). But even though paying taxes has become a day-to-day activity for all of us, but whenever we pay tax we do not feel comfortable and face some challenges. The main objective of this case study is to find out which type of difficulty is faced by the individual assesses while filing income tax returns in Coimbatore district. This process is done by the ranking method using Henry Garrett Rank analysis.

1. Lee, Kangoh, 2015. "Morality, tax evasion, and equity," Mathematical Social Sciences, Elsevier, vol. 82(C), pages 97-104.
2. Dr. Kasinath Sopan (2016), “ A study of Income Tax in India : Tax payers point of view”, Journal of Commerce and Management Thought, Volume 7, Issue 4.

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