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A Study of Perceived Benefits of Tax Compliance Behaviour Among Individuals in Pune City
Subject area: Management and Commerce · Area of research: Tax Compliance Behavior
DOI: https://doi.org/10.64388/IREV9I11-1717193
Abstract
This study explores tax awareness, perceived benefits, and their influence on tax compliance behaviour among individuals in Pune. Based on primary data analysis, the study finds that respondents demonstrate a reasonable level of awareness and recognize key benefits of tax compliance. The results further indicate that perceived benefits significantly affect compliance behaviour, with higher willingness observed when benefits are clearly understood. The study concludes that tax compliance is largely influenced by perception-driven factors rather than obligation alone. Strengthening awareness and effectively communicating the benefits of compliance can enhance voluntary participation in the tax system.
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How to cite this paper
@article{1717193,
author = {Saiee B Pawar, Dr Dimple Buche},
title = {A Study of Perceived Benefits of Tax Compliance Behaviour Among Individuals in Pune City},
journal = {Iconic Research And Engineering Journals},
year = {2026},
volume = {9},
number = {11},
pages = {22-29},
issn = {2456-8880},
url = {https://www.irejournals.com/formatedpaper/1717193.pdf},
abstract = {This study explores tax awareness, perceived benefits, and their influence on tax compliance behaviour among individuals in Pune. Based on primary data analysis, the study finds that respondents demonstrate a reasonable level of awareness and recognize key benefits of tax compliance. The results further indicate that perceived benefits significantly affect compliance behaviour, with higher willingness observed when benefits are clearly understood. The study concludes that tax compliance is largely influenced by perception-driven factors rather than obligation alone. Strengthening awareness and effectively communicating the benefits of compliance can enhance voluntary participation in the tax system.},
month = {May},
doi = {https://doi.org/10.64388/IREV9I11-1717193}
}