Journals Information
Universal Journal of Accounting and Finance Vol. 13(1), pp. 39 - 48
DOI: 10.13189/ujaf.2025.130104
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Assessing Tax Literacy in Punjab: An Empirical Analysis of Government and Non-Government Employees
Arwinder Singh 1,*, Sapna 1, Sonia 1, Poonam Mahajan 2
1 Department of Business Management and Commerce, GNDURC, India
2 Department of Commerce, Guru Nanak Dev University College, India
ABSTRACT
Tax literacy involves understanding personal taxation concepts and making use of that knowledge to determine tax liabilities and file tax returns independently. The present study aims to measure the level of tax literacy among government as well as non-government employees and to compare tax literacy among them. The data were gathered from primary sources using a well-structured and pretested questionnaire. The study's scope includes government and non-government employees from major cities in Punjab, including Amritsar, Jalandhar, Ludhiana, and the union territory of Chandigarh. Samples of 400 employees were split evenly between 200 government and 200 non-government employees. The findings of this study reveal that approximately 50% of government employees have a medium level of tax literacy, with approximately 45% demonstrating high tax literacy and being capable of managing their tax matters effectively. In contrast, roughly 66% of non-government employees exhibit an average level of tax literacy, while only around 26% of them show a high level of tax literacy. Overall, government employees are more knowledgeable in tax affairs than non-government employees, but employees of both groups mostly have a medium level of tax literacy. Enhanced tax literacy programs are recommended to improve these skills and support economic growth, making taxation literacy a key part of adult education. Moreover, the knowledge of taxation concepts will help the employees effectively manage their hard-earned money via financial planning.
KEYWORDS
Tax Literacy, Government Employees, Non-Government Employees, Tax Knowledge, Punjab
Cite This Paper in IEEE or APA Citation Styles
(a). IEEE Format:
[1] Arwinder Singh , Sapna , Sonia , Poonam Mahajan , "Assessing Tax Literacy in Punjab: An Empirical Analysis of Government and Non-Government Employees," Universal Journal of Accounting and Finance, Vol. 13, No. 1, pp. 39 - 48, 2025. DOI: 10.13189/ujaf.2025.130104.
(b). APA Format:
Arwinder Singh , Sapna , Sonia , Poonam Mahajan (2025). Assessing Tax Literacy in Punjab: An Empirical Analysis of Government and Non-Government Employees. Universal Journal of Accounting and Finance, 13(1), 39 - 48. DOI: 10.13189/ujaf.2025.130104.