Journal Press India^®

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This paper focuses on the impact of tax reforms among salaried assessees in Tamil Nadu. The aim of the paper is find out whether and how tax reforms affect the level of salaried assessees. Using convenience sampling method, the primary data was analysed with the help of descriptive statistics. Chi square test and Anova test were used to test if significant relationship exists between assessees’ personal information and opinion level of tax allowances. The respondents were asked to indicate their level of agreement with a given statement on a likert five point scale. The results shows that, overall the assessees have negative opinion towards impact of tax reforms in India.

Keywords

Tax Reforms, Taxation, Direct Tax, Salaried Assessees, Deductions, Exemption

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