Published Paper Details:

An income tax is a tax levied on individuals or businesses based on their earnings or profits. The societal development needs, the government's social welfare initiatives, the modernization of governmental services, and so on all necessitate a large sum of money. As a result, a government can only function properly if it is adequately funded. As a result, it is the people's responsibility to pay taxes, and the government's right to charge and collect taxes from them. It is necessary for people to have a basic knowledge about the tax concepts and different type of taxes that is paid by them in our country. The study is mainly conducted to study the basic knowledge and awareness of tax concepts among salaried employees and the study also aims to determine whether the tax evasion practices by others are affecting tax paying behaviors of sample respondents. The required for the study was collected from 100 salaried employees who lives in Bangalore City and is a tax payer for the assessing year 2021-2022. The result states that there is no significant difference between gender and qualification with awareness level among salaried employees. The study also shows that there is significant relationship between perception of tax evasion and tax evasion practices.