Taxation plays an important role in promotion of sustainable and equitable economic growth. The primary source of funding for the government is taxes. The GDP of the nation is boosted as a result. Many countries still struggle to produce enough money to support their own economic expansion. Tax non-compliance poses a significant problem for tax administration and effect the government revenue. In India, there is need of development of tax decision-making methodologies that should be concentrated on several behavioural elements that affect compliance. In this study, we recognize various variables of tax compliance examined by numerous researchers for determining the tax compliance. After study the various research papers, its concluded that most of research on tax compliance have primarily been conducted in developed countries and developing countries are particularly vulnerable to tax noncompliance. To keep up with the complexity of tax compliance challenges, India lacks the knowledge and resources. Even earlier studies on tax compliance focused mostly on few factors, including attitudes, tax complexity, social norms, perceived behavioural control, and demographic traits. Without a question, the best method for measuring behaviour is the Theory of Planned Behaviour (TPB), which contends that attitudes, social norms, Perceived behavioural control. Furthermore, tax complexity, tax knowledge, justice and trust also affect tax compliance behaviour. However, negligible research has been conducted on the aspect of justice and trust in India.

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Keywords: Direct Tax, GDP, Economic Growth, TPB, Demographic Traits.