Csr Ppt( A STUDY ON THE ETHICAL BEHAVIOR OF INDIAN TAX PAYERS)
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Transcript of Csr Ppt( A STUDY ON THE ETHICAL BEHAVIOR OF INDIAN TAX PAYERS)
A STUDY ON THE ETHICAL BEHAVIOR
OF INDIAN TAX PAYERS
Presented By
Varun Dagar 023
Shamsher Singh 014
Gagan Morwal 019
Abhijit Naskar 008
Deepa Puri 072
ABSTARCT
• Ethical values of several tax payers are important as they are the one who contributes to make a better economy.
• This study aims to examine the ethical values of several employees on the basis of their perception towards several taxation policies and problems they face, so that their behaviour can be mapped carefully.
• The responses based on 4 parts each containing 5 predesigned questions collected from several employees.
• The results indicated that there is a significant difference in the ethical behaviour of male and female employees.
HYPOTHESIS
• It was based on the hypothesis:• 1)
• Null hypothesis: There is no significant difference between the ethical behaviour of male and females (H0)
• Alternate hypothesis: There is a significant difference in the ethical behaviour of students on the basis of gender (H1)
OBJECTIVES
To examine the ethical
behaviour of Indian tax
payers.To analyse the difference in the ethical
behaviour of male and
female tax payers.
RESEARCH METHODOLOGY
RESEARCH DESIGN
Exploratory research
SOURCE OF INFORMATION
Primary data
RESEARCH METHODOLOGY
DATA COLLECTION METHOD
Primary Data: Questionnaire.
SAMPLING SIZEA sample size of 150 employees has been
taken.
RESEARCH METHODOLOGY
SAMPLING METHOD
Convenience sampling
TECHNIQUE USED
Chi-square test
Analysis
Demographic Factors
28%
33%
22%
11%
6%
Number
Upto Rs. 2,00,000 Rs. 2,00,001 to Rs. 2,50,000 Rs. 2,50,001 to Rs. 5,00,000Rs. 5,00,001 to Rs. 10,00,000 Above Rs. 10,00,000
50%50%
Numbers
MALE FEMALE
20%
30%40%
10%
Numbers
Senior Secondary Graduate Post Graduate Doctorate
Question sex N Mean Standard deviation
1 You would cheat on tax if you have the chance
FM
6362
3.93.7
1.1801.049
2 It is wrong if a taxpayer does not report all of his or her income in order to pay less income tax.
FM
6362
3.32.8
1.3591.228
3 We cannot blame taxpayers that evade tax.
FM
6362
3.553.07
1.3291.300
4 If in doubt about whether or not to report a certain source of income, you would not report it
FM
6362
3.93.8
1.3831.241
5 Taxes are so heavy that tax evasion is an economic necessity for many to survive
FM
6362
3.83.4
1.1931.276
6 You pay less tax if you know that you would not be penalized
FM
6362
3.83.7
1.3721.599
7
Do you consider the amount of income tax which you have to pay is too high?
FM
6362
3.973.60
1.3371.437
8 Do you think that government wastes a lot of money?
FM
6362
3.623.10
1.2341.104
9 Do you think that the government is untrustworthy?
FM
6362
3.032.93
1.2231.508
10 Do you think that the government does not care much what people like you think?
FM
6362
3.273.03
1.3521.224
11 The present tax system benefits the rich and is unfair to the ordinary working man or woman
FM
6362
3.453.35
1.2121.327
Question Sex N Mean Standard deviation
12
Do you agree paying a relatively small fine would deter people from evading tax if government detects tax evasion?
FM
6362
3.393.33
1.1281.186
13
Do you agree paying a substantial fine would deter people from evading tax if the government detects tax evasion?
FM
6362
3.083.01
1.3341.278
Findings• There is a difference in the mean responses obtained from males and females
• Females are less ethical than males even though the difference is not that significant
• There is a difference in the ethical behaviour of high qualified tax payers but difference is not significant
• The null hypothesis, stating that there is no significant difference between the ethical behavior of males and females is rejected
• Average of Mean in case of Females = 3.23
• Average of Mean in case of males = 3.01
• That indicates that males are more ethical as compare to female
• Those who are new to corporate world are more unethical as it was clear from the responses that there Average of means were around 3.6
• Based on our findings, it was concluded that there is a difference in the ethical behaviour of tax payers based on their gender, but the difference is not that significant.
• So, Indian taxpayers have somewhat similar behaviours on ethical front.
• Families still consider it to be their primary responsibility of tax payers, and ensuring that their family receives all the necessities and luxuries to become responsible members to the society