Author(s) :

Nithin Jacob Thampan, Dr. Sakthivel R.

Volume/Issue :

Abstract :

Tax compliance remains one of the most critical determinants of a country’s fiscal health. In India, corporate tax compliance forms the backbone of government revenue and economic transparency. This study examines the evolving trends in tax compliance among Indian corporates using secondary data from official reports, industry analyses, and government publications. The research explores the historical background, regulatory reforms, determinants influencing compliance behavior, and the impact of digitalization on corporate taxation. Findings reveal a steady improvement in compliance rates, largely driven by policy reforms such as the Goods and Services Tax (GST), the introduction of faceless assessment, and technological integration by the Income Tax Department. However, disparities persist between large corporations and SMEs, revealing structural and behavioral gaps in compliance. The paper concludes with policy recommendations and future research directions.

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