Published Paper Details:

The primary intent of any country is its overall evolution and development. The Government who aims to do welfare and developmental activities call for finance. Revenue source for any Government is the earnings through tax and Indian Government is no exemption. The taxes are obtained from the citizens who are liable under the tax laws of the country. This inquiry inspects the direct tax literacy rate of Indian citizens by giving specific reference to inhabitants of Palakkad District, Kerala, India. The study examines the direct tax literacy rate of Indian citizens and also suggests certain measures to propagate its ideas to all parts of the population. Data has been collected from secondary sources namely journals, magazines and research papers and from primary sources through questionnaires, direct interviews. The researcher has used percentage and weighted average tools for analysis. The study reveals that even though a major proportion of the population are regular taxpayers, they lack proper literacy in terms of tax and its laws. Thus, it is necessary that they are well educated on this front so as to make a tax literate society.