Return and Assessment Perception of Assesses under VAT مقاله

هدف از این پژوهش، شناسایی تشابه و تفاوت موجود در درک مالیات دهندگان از ابعاد اظهارنامه مالیاتی، ارزیابی مالیات بر ارزش افزوده و کشف مسائل مربوط به شباهت ها و تفاوت های موجود در درک مالیات دهندگان در شهر آسام است. مطالعه بر اساس داده های اولیه مالیات دهندگان شهر آسام و با استفاده از پرسشنامه جمع آوری شده است. طی تحقیق به عمل آمده این نتیجه به دست آمد که درک مالیات دهندگان از اظهارنامه و ارزیابی به طور مساوی تقسیم شده است: نسبت به بعضی جوانب مطلوب، و نسبت به جوانب دیگر نامطلوب. بنابراین، نیاز به ابزار بازاریابی اجتماعی برای آموزش مالیات دهندگان در زمینه موارد نامطلوب وجود دارد.

S. Lohia Girls’ College, Assam, India (Received: 27 November 2011; Revised: 18 April 2012; Accepted: 25 April 2012) Abstract perception of the taxpayers regarding the returns and assessment aspects under VAT in Assamand to locate the issues of similarity and differences in the perception. Singh and Agarwal (2010) conducted a study to know the perception of the taxpayers with respect to the tax return. 2. 2 Objectives of the Study The objective of the present study is to identify similarity and dissimilarity in the perception of the taxpayers regarding the returns and assessment aspects of VAT in Assam, India and to locate the issues of similarity and differences in their perception. [1] Universe of the Present Study: The population for the present study consists of traders who are registered with Trade and Tax Department of Tinsukia under Assam Value Added Tax, 2003 and the professional accountants who help their clients in complying with the various provisions of VAT. [3] Questionnaire Design: Based on various returns and assessment provisions under Assam VAT Act, 2003 and Assam VAT Rules 2005 as compiled by Todi (2005), result of the pilot study and discussion from the experts’ thirty one items were selected for the structured questionnaire. Thus, final structured questionnaire was translated in Hindi language also, to provide a more and better comfort zone to the traders and the professional accountants while they are disclosing their perception as it regards the returns and assessment provisions under VAT in Assam.