A Study on the Challenges in Income Tax Compliance among the Salaried Employees
Authors:-Lavanya S, Assistant Professor Praveen S V
Abstract-This study aims to explore the challenges faced by salaried employees in complying with income tax regulations. Income tax compliance is a significant aspect of the tax system, ensuring the effective functioning of a nation’s economy. However, salaried employees often face various barriers that hinder full adherence to tax laws. These challenges include insufficient knowledge of tax rules, the complexity of tax filing processes, lack of awareness about available exemptions and deductions, and limited access to professional tax advisory services. Additionally, the study examines the impact of digital platforms, such as online filing systems, in facilitating or complicating the compliance process. Data was collected through surveys and interviews with salaried employees from different sectors to identify common issues and concerns. The findings suggest that while digital platforms have made tax filing more accessible, many employees still struggle with understanding tax calculations, deadlines, and documentation. The study also highlights the role of employer assistance in simplifying the compliance process. Recommendations are provided to improve tax literacy, streamline filing procedures, and offer better support systems to enhance overall compliance among salaried employees. This research contributes to understanding the existing barriers in tax compliance and proposes potential solutions to foster greater tax adherence in the salaried workforce.
