CONTENTS
Chapter 1 Introduction
Paying Taxes: A Matter of Money or Mind?
1.1
Visible and invisible
taxes
1.2
Visible and invisible benefits
1.3
What is income tax compliance?
1.4
Why should I pay?
1.5 .......... if I don’t get any benefit?
1.6 .......... if what I pay is siphoned
off?
1.7 .......... if what I pay is
inefficiently applied?
1.8 .......... if it is such a hassle to
follow the procedures?
1.9 ...........if it so difficult
for me to understand the legal intricacies
1.10 .... if it is so
harassing to interact with the tax department?
1.11......if I am unduly
audited and investigated upon?
1.12 ....f it is too costly for me
to comply?
1.13 .....if the people around me
don’t pay?
1.14 .....if my non-payment does not
benefit society but only gives me gains?
1.15 Tax evasion? Is it a serious
offence?
1.16 Is tax
evasion immoral?
1.17 In search
of answers
1.18 A Matter of time
1.19 A Matter of money
1.20 A Matter of power
1.21 A Matter of
mind: Towards an economic-sociology of taxation
Chapter 2 A Matter of Time? The History of Taxation
2.1 Global perspectives
2.2 Wars and the income tax
2.3 History and the tax revolts
2.4 Taxation and Colonialism
2.5 Indian tax
history
2.6 The dominant
cultural and religious determinants:
System before the advent of the British
2.7 The exclusive colonial-economic
orientation: Taxation during the British period
2.8 The predominant social dimensions:
Taxation in post-independent India
2.9 Creating history
Chapter 3 A Matter of Money? The Economic of Taxation
3.1 The processual dimensions
3.2 Mobilizing revenue in a dynamic economy
3.3 Emergence of market economy
and issues in public
goods delivery
3.4 Taxation as the instrument
to resolve the resource crunch
3.5 Deadweight cost of taxation
and optimal tax theory
3.6 Inability of Laffer Curve to
explain tax behaviour
3.7 Do tax rates have an impact
on tax revenue?
3.8 The tax revenue, GDP and the
per-capita income
3.9 Tax reforms across the world
3.10 Tax reforms in India
3.11 The analytical dimensions
3.12 Taxation and tax compliance: The
economist
explanation
3.13 Economic-criminological
approach
3.14 Economic-behavioural
approach
3.15 Deterrence factors
3.16 The tax compliance game: The
agency models and
general equilibrium
models
3.17 Economic Analysis of taxation: An appraisal
Chapter 4 A Matter of Power? The Politics of Taxation
4.1 Ideologies of taxation
4.2 Politics, equity and
taxation
4.3 Contractarian perspectives
in taxation
4.4 Performance of the state and
the tax compliance
4.5 Nature of political system
and country-specific tax
Behaviour
4.6 Political context of tax
policy
4.7 Political popularity
4.8 Tax incentives and pressure
groups
4.9 Ideological conflict
Political ideology and economic
Necessity
4.10 Vote banks and cash banks
4.11 Institutionalization of
political financing
4.12 Anti-tax political parties
4.13 India
4.14 The political context of
taxation
Chapter 5 A Matter of Approach? The Sociology of Taxation
5.1 Sociological and social psychological
orientations
5.2 Towards an appropriate
research focus
5.3 Various research methods
5.4 Disadvantages of using
secondary data
5.5 Shortcomings of surveys and
questionnaires
5.6 Experimental studies
5.7 Other methods
5.8 Semi-structured interview and
case study
5.9 Two empirical studies-
Introduction
Chapter 6 A Matter
of Mind?
Tax attitudes and tax
behavioural perceptions in
a
developing country
6.1 Attitudes and its relation
to behaviour
6.2 Tax attitudes
6.3 Statement specific responses
indicating attitudes
6.4 Perceptions on the role of the
state and role performance
of the state
6.5 Perceptions of the rational
of taxation and perceived
Fairness of the state
6.6 The changing role of the
state in the globalized world
6.7 Attitudes about tax compliance and evasion
6.8 Attitudes and perceptions
regarding tax laws and
tax administration
fairness
6.9 Perception of reasons for
low tax compliance
6.10 Respondents’ ranking for the strategies
to increase
compliance
6.11 Perception of self tax
behaviour
6.12 Past experience with the
income tax department
6.13 Taxpayer service
6.14 Insights from the study
6.15 Attitude and perception
about the State and
the
Governance
6.16 Attitude
and perception about the tax evasion of others
6.17 Attitude
towards state and governance and respondents’
Perceived tax behaviour
6.18 Current tax
behaviour of the respondents and their
past tax
experiences
6.19 Analysis
with reference to background variables
6.20 Insights in
brief
Chapter 7 A Matter of Stick?
Nabbing the
evader: The trajectory of Indian income
Tax enforcement
7.1 The tax enforcement measures
in India
7.2 The power of search and seizure
7.3 The search and seizure
procedure as per Income tax Act
7.4 The objectives and focus of
the study
7.5 The conversational interview
7.6 Duration of search
7.7 Seizure of valuables
7.8 The interrogation, the
disclosure and the retraction
7.9 Analysis of the perception of
conduct of search
7.10 Behaviour of the search party
7.11 Confidentiality of the search
action
7.12 Conduct of the search: What
the officials say?
7.13 Perception of post-search
experiences
7.14 Appeals against search
assessments
7.15 Punitive actions after the
search
7.16 Financial strains consequent to
the search
7.17 Emotional disturbances
consequent to the search
7.18 Health disturbances
consequent to the search
7.19 Familial and social support
7.20 Why I was searched? Perceived
reasons for search
7.21 Why I was non-compliant?
Perceived reasons for income
suppression / tax
non-compliance
7.22 Relationships after the
search
7.23 Social exposure and activity
before and after search
7.24 Religious activities before
and after search
7.25 Responses about the
departmental proceedings after
the search
7.26 Income Tax Department
proximity before and
after search
7.27 Anxiety of tax matters after
completion of
all
proceedings
7.28
Perceived impact of search on
financial well being,
business management and fiscal discipline
7.29
Perceived pre-search tax
awareness perception and post-
search
tax awareness
Chapter 8 Tax Compliance and
Tax Enforcement: Problems
and
Prospects
8.1
Procedural compliance and
substantive compliance
8.2
The problem of enforcement
8.3
Tax payer –Tax authority game
8.4
Inter group comparison and
fairness perception
8.5
The framing and overflowing
8.6
Multiple determinants of tax
attitudes and resultant cognitive dissonance
8.7
Endogenous and exogenous
stimuli
8.8
The evasion-avoidance ambiguity
8.9
Reciprocity as a factor and
perception of corruption
8.10 Nature of state and taxpayer behavioural response
8.11Information on tax compliance in the public domain
Chapter 9 Taxation in a
Globalized World: Transitional and
Transnational Challenges
9.1 Is
globalization good for the tax systems?
9.2 The tax
competition
9.3 Wither
welfare state?
9.4 The need
to see beyond tax rates
9.5 Relevance
for a Global Tax Research and Analysis
Organization
9.6 Varying
degrees of tax compliance
9.7 Making
People Pay
(CLICK the tabs on top to read the reviews, feedback and more..)
No comments:
Post a Comment