SALARIED TAX PAYERS’ AWARENESS LEVEL ABOUT THE INCOME TAX SYSTEM: A STUDY By Dr.A.Selvaraj  and K.K.Gomathi

Abstract

Tax is the major source of income to the Government.   Tax is a kind of money of which it is the legal duty of every citizen of the country to pay honestly. Many economists are of the view that the tax is a compulsory payment to the Government by the tax payers without any expectation. A tax-payer is not entitled to compel the Government, while paying tax, to give something to him/her in return of the amount he/she has paid.  But, taxation can be considered as a convenient method of raising revenue which in turn is linked with the welfare of the people directly or indirectly.  By keeping this, the present study deals with the awareness level of the salaried tax payers about the Income Tax System in Erode District of Tamil Nadu.  The findings also indicated that the most of the sample salaried tax payers not aware about the Income Tax System.

Keywords: Awareness, Salaried tax payers, Income tax system.

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