ISO 9001:2015

Exploring the Interaction Effect of Attitudes and Tax Knowledge on Tax Compliance Behaviour among Individual Direct Taxpayers

Preeti & Manju Mittal

Tax compliance always be a crucial concern for every country and tax authorities where tax revenue is main essential for government income. The present study tries to explore the interaction effect of attitude and tax knowledge on tax compliance behaviour. Data for the present study collected through survey and analysis done with Structural equation model. The results proved a significant interaction effect of attitude and tax knowledge on tax compliance behaviour. The study offers valuable implications for policy makers, suggesting that improving taxpayer knowledge alongside fostering positive attitudes could enhance overall tax compliance rates.


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