Taxation

Both theoretically and empirically, taxation is an attractive topic for research since the real-life provocations related to tax collection and tax culture are related to the analytical concerns of researchers. A common characteristic of the research topics under this domain is that they have a grounding in real-world practice. The research domain mainly focuses on topics in individual and corporate taxation (both direct and indirect) at the national and international level, which can be related to other disciplines like accounting, finance, management, or economics. Some of the major areas are tax compliance, tax reform, tax structure, tax performance etc.

INTEREST(S)

Direct taxIndirect taxTax avoidance and evasionTax reformTax PolicyNon-tax revenue

MISSION

To deliver outstanding interdisciplinary research in tax administration, performance, and policy that addresses the major challenges and strategic priorities confronting different stakeholders associated to it today.

VISION

To conduct high quality research work with a view to strengthening the theoretical and empirical understanding of the tax structure and operations of a country.

Factors influencing Tax compliance behavior among individual tax payers of emerging nations

Factors influencing Tax compliance behavior among individual tax payers of emerging nations