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The Impact of Occupation on Utilization of Professional Tax Services and Attitudes Towards Tax Compliance: An Empirical Study in Delhi NCR

  • Unique Paper ID: 166786
  • Volume: 11
  • Issue: 2
  • PageNo: 2026-2035
  • Abstract:
  • Introduction: Tax compliance is a critical aspect of a nation's financial health, ensuring the necessary revenue for public services and infrastructure. However, taxpayers often find it challenging to comply with tax regulations due to their complexity Purpose: The purpose of this paper is to investigate the relationship between occupation and the utilization of professional tax services, as well as to examine attitudes towards tax compliance among different types of assessees in the Delhi NCR region. By analyzing the patterns and factors influencing the decision to seek professional help for income tax filing, the study aims to provide insights into how occupational differences shape tax-related behaviors and perceptions. Design/ Methodology/ Approach: This empirical study employs a cross-sectional survey design, gathering data from 525 respondents in the Delhi NCR region. The sample includes individuals from diverse occupational backgrounds. Chi-square tests and ANOVA are used to analyze the association between occupation and tax service utilization, and to assess differences in tax compliance attitudes. Findings: The analysis reveals a significant relationship between occupation and the utilization of professional tax services, with private sector employees and self-employed individuals more frequently seeking professional help compared to government employees and professionals (CA/CS/CMA). Attitudes towards tax compliance show notable differences among various assessees, indicating that different occupational groups perceive and approach tax compliance differently. However, perceptions regarding tax payment obligations do not exhibit significant variation across these groups. These findings suggest that occupational factors influence both the decision to seek professional tax advice and attitudes towards tax compliance, highlighting the need for tailored strategies to improve tax compliance and service utilization. Originality/ Values: This paper offers a novel examination of how occupational backgrounds influence the utilization of professional tax services and tax compliance attitudes within the Delhi NCR region. By integrating detailed empirical analysis with occupation-specific insights, it provides valuable evidence on the diverse needs and behaviours of different taxpayer groups. The study's findings can guide policymakers in developing targeted tax compliance strategies and improving support services tailored to various occupational categories. Additionally, the research contributes to a deeper understanding of the factors shaping taxpayer behaviour, advancing both academic knowledge and practical approaches to enhancing tax compliance and service effectiveness.
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Cite This Article

  • ISSN: 2349-6002
  • Volume: 11
  • Issue: 2
  • PageNo: 2026-2035

The Impact of Occupation on Utilization of Professional Tax Services and Attitudes Towards Tax Compliance: An Empirical Study in Delhi NCR

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