A Study on Tax Compliance Behavior of Salary Employee in Bangalore Urban

Tax compliance is a vital element of a country’s financial system and overall development. It refers to the responsibility of individuals to follow tax laws honestly by reporting their income correctly, paying taxes on time, and submitting tax returns as required. Taxes collected by the government are used to support public services such as roads, public transport, education, healthcare, safety, and social welfare programs. When citizens comply willingly with tax rules, it helps the government function efficiently and strengthens the economy. In India, salaried employees represent one of the most significant and reliable sources of income tax revenue.Unlike business owners or self-employed individuals, salaried employees usually have tax deducted directly from their salary through the Tax Deducted at Source (TDS) system. While this ensures regular tax collection, compliance does not end with TDS alone. Employees are still responsible for understanding tax rules, claiming eligible deductions, filing income tax returns accurately, and correcting errors when required. Therefore, the behaviour and attitude of salaried employees towards tax compliance plays an important role in the effectiveness of the tax system.