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Corporation Tax in India: a Study of Compliance Cost, Compliance Behaviour and Tax Evasion in Goa

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Corporation Tax in India: a Study of Compliance Cost, Compliance Behaviour and Tax Evasion in Goa Corporation Tax in India: A Study of compliance cost, compliance behaviour and tax evasion in Goa THESIS SUBMITTED TO GOA UNIVERSITY FOR THE AWARD OF THE DEGREE OF DOCTOR OF PHILOSOPHY BY REJI V SAMUEL (Alias REJI GEORGE) Associate Professor, Fr. Agnel College of Arts & Commerce, Pilar, Goa UNDER THE SUPERVISION OF Dr. Y.V. REDDY DEAN Faculty of commerce, Goa University Submitted to DEPARTMENT OF COMMERCE GOA UNIVERSITY TALEIGAO PLATEAU GOA INDIA 403206 August 2015 Dedicated to my family my pillar of support and strength and to Jesus Christ my faithful friend in all walks of my life DECLARATION I, Reji V. Samuel, hereby declare that the thesis, entitled “CORPORATION TAX IN INDIA: A STUDY OF COMPLIANCE COST, COMPLIANCE BEHAVIOUR AND TAX EVASION IN GOA , submitted to Goa University , Goa for the award of degree of Doctor of Philosophy in Commerce is the outcome of original and independent work undertaken by me during the period 2011 – 2015 . This study is carried out under the supervision and guidance of Prof.Y.V.Reddy, Dean, Commerce Faculty, Department of Commerce, Goa University. It has not previously formed the basis for the award of any Degree / Diploma / Certificate / Associate ship / Fellowship or any such similar title to the candidates of this University or any other Universities. I have duly acknowledged all the sources used by me in the preparation of this thesis. Date: Reji V.Samuel Place: Goa i CERTIFICATE This is to certify that the thesis titled “CORPORATION TAX IN INDIA: A STUDY OF COMPLIANCE COST, COMPLIANCE BEHAVIOUR AND TAX EVASION IN GOA” for the award of Ph.D. Degree in Commerce, is the bonafide record of the original work done by Ms.RejiV.Samuel, during the period of her study 2011-2015 under my supervision. This thesis has not formed the basis for award of any Degree / Diploma / Certificate / Associate ship / Fellowship or any such similar title to the candidates of this University or any other Universities. Date: Place: Goa Prof. Y V Reddy (Dean & Research Guide) ii ACKNOWLEDGEMENT The writing of thesis and award of Ph.D., the highest degree in academic pursuit, is the result of a long, strenuous and committed journey. And to write this acknowledgement is a memorable and nostalgic task, since it reminds me of the milestones in this wonderful learning journey. I owe my sincere gratitude to my guide Prof Y.V.Reddy for permitting me to do research in my area of interest. He was a constant source of intellectual inspiration, prompt in all communications and was ready to help at all times. The most important quality was his ability to understand the problem and offer a timely solution. Whenever I wanted to meet him he was always willing and however busy he had been, he always found time for interaction and guidance. I am grateful to Prof. AnjanaRaju, HOD, Department of Commerce, Goa University for all support and help rendered to me. I am thankful to the FRC members, Prof. Subhash K.B., Department of Commerce, Goa University &Dr. Filipe Rodrigues e Melo, St.Xavier’s College, Mapusa, Goa for their valuable comments during my annual presentations. I would like to acknowledge the administrative help & support provided by Ms.Conceicao, Ms.Vanita& Ms .Chitra in the Department of Commerce, Goa University. My thanks are also due to Mr.Vishal Chari, Asst.Professor, Damodar College, Margao and Mr.KaustubhKamat, Asst. Prof. Department of Commerce, Goa University for helping me with the statistical analysis required for my research. I would like to place on record my thanks to Mr. Anil Goel, Commissioner of Income Tax Goa, who helped me in understanding the problem areas in Goa, during the initial stages of drafting my research proposal and to the senior tax professionals, especially Mr.Sandip iii Bhandare &Mr. N.Y. Upadhyaya, who have helped me through their discussions regarding the questionnaire. I am indebted to the entire staff of the Goa University Library for their help in prompt library support. I express my gratitude to all the finance managers of different companies and tax professionals who spared time to answer the questionnaires and interact with me. I appreciate the support and help of the Principal Rev.Fr.Fredrick Rodrigues, and the management of Fr.Agnel College of Arts and Commerce, Pilar, Goa. I am thankful to my husband George, without whom the industrial and field survey would have been incomplete and who was a constant source of motivation and helpfulness when I hit bottlenecks .I am also thankful to my two wonderful daughters, Rufina and Rochelle, who helped me with some part of the typing, for all the sacrifices they have made and for being my emotional support whenever I required it. I am grateful to my parents, my brothers, sisters and their families for all their support. My thanks are also due to my friends, well-wishers, students, research scholars in the department of commerce. I would like to thank UGC for granting me FIP of three years that helped me to collect data and complete my research. Reji V Samuel Date: iv v List of Tables Table No. Table Descriptions Page No. 1 Corporate Tax Rates in Different Countries 09 2 Companies situated in Industrial Estates in Goa 68 3 Selection of sample and response rate 70 4 Growth of Corporate Tax Revenue in India 73 5 Taxes as a % of GDP 79 6 Corporation Tax Revenue as a % of Total Gross Tax Revenue 80 7 Corporation Tax Revenue as a % of Direct Tax Revenue in India 81 8 Corporate Assessees in India 83 9 Calculation of Buoyancy 85 10 Correlation 86 11 Regression Model Summary 86 12 ANOVA 87 13 Coefficient 87 14 Residual Statistics 88 15 Collection of Direct Taxes in Goa 94 16 Compliance cost of companies in different countries 102 17 Location of Companies in Industrial Estates 107 18 Year of Establishment of company 108 19 Company's Primary Business 109 20 Employees Strength in Numbers 109 21 Book Value of Assets 110 22 Turnover or Gross Receipts 110 23 Fees paid to tax advisor for completing tax return 113 24 Profit before tax 114 25 Classification of fees paid to tax advisors 114 26 One way ANOVA 116 27 Number of companies scrutinised & disputes 118 28 Estimated compliance costs/employees 119 29 Estimated compliance costs /book value of assets 120 30 Estimated compliance costs/ turnover 121 31 Benefits of income tax compliance requirements 122 32 Tax compliance responses 130 33 Cross-tab location of office-income tax compliance is low 132 34 Chi-square tests 133 35 Opinion about tax compliance /location of office 133 36 Cross-tab years of practice -income tax compliance is low 134 37 Chi-square tests 135 38 Opinion about tax compliance /years of practice 135 39 Cross-tab areas of specialisation -income tax compliance is low 136 40 Chi-square tests 137 41 Opinion about tax compliance/ areas of specialisation 138 42 Cross-tab type of cases handled -income tax compliance is low 139 43 Chi-square tests 139 44 Opinion about tax compliance/ cases handled 140 45 Reasons for low tax compliance 141 iv 46 Measures to improve tax compliance 142 47 Whether tax evasion exists in the corporate sector in Goa 152 48 Cross-tab existence of tax evasion – location of office 154 49 Chi-square tests 154 50 Opinion about tax evasion /location of office 155 51 Cross-tab existence of tax evasion -years of practice 156 52 Chi-square tests 156 53 Opinion about tax evasion /years of practice 157 54 Cross-tab existence of tax evasion - areas of specialisation 158 55 Chi-square tests 158 56 Opinion about tax evasion / areas of specialisation 159 57 Cross-tab existence of tax evasion/ type of cases handled 160 58 Chi-square tests 160 59 Opinion about tax evasion / type of cases handled 160 60 Reasons for tax evasion in Goa 161 LIST OF GRAPHS Graph No. Title Page No. 1 Growth of Corporate Tax Collection in India 74 2 Trend in Corporate Tax Revenue 77 3 Direct Taxes in India as a % of GDP 79 4 Corporation Tax Collected in Goa 95 5 Method used to complete tax return 111 6 Tax return prepared in-house on the basis of employees strength 112 7 Tax return prepared in-house on the basis of turnover 112 8 Location of office of respondents 128 9 Number of years of practice of respondents 129 10 Opinion about tax compliance 131 11 Number of respondents 151 12 Existence of tax evasion 152 v LIST OF CHARTS Chart No. Title Page No. 1 Corporate Tax Rates across select developing countries 10 2 Total Compliance cost elements 105 3 Location of Industries 107 4 Age of Companies 108 5 Reasons for engaging a tax advisor 117 6 Areas of specialisation 129 7 Types of cases handled 130 LIST OF MAPS Map No. Title Page No. 1 Map of Goa 67 vi LIST OF ABBREVIATIONS 1. GDP= Gross Domestic Product 2. IMF- International Monetary Fund 3. NIFP- National Institute of Fiscal Planning 4. USA – United States of America 5. IRS -Internal Revenue Service 6. PBT – Profit Before Tax 7. TDS- Tax Deducted at Source 8. NCAER- National Council for Applied Economic Research, 9. AITS -All India Tax Statistics 10. NSS – National Sample Survey 11. DTC- Direct Taxes Code 12. TF-Task Force 13. TFC- Task Force Committee 14. CBDT- Central Board of Direct Taxes 15. MAT- Minimum Alternate Tax 16. SMEs-Small & Medium Enterprises 17. TCC=Tax Compliance Cost 18. ATO= Australian Taxation Office 19. GCCI= Goa Chamber of Commerce & Industry 20.
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