Journal of Management and Public Policy

Governments around the world are focusing upon tax compliance as a serious concern. The unending wave of scams and incidences of misappropriations coupled with the scarcity of resources has put forth the domain of unaccounted incomes to a considerable public attention. The present paper attempts to study the taxpayers͛ attitude towards the underlying dimensions responsible for unaccounted income(s) in India. The factor analytic approach resulted in four factors namely regulatory burden, detachment with democratic institutions, improper administration and public despair as the key causal dimensions concerning generation of unaccounted incomes in India. Further, multiple regression analysis results reflect 56 percent variance in the dependent variable. The overall level of satisfaction with the tax compliance system has been explained by the exploratory factor structure. The results provide practical implications to deepen the tax base by sustained efforts to improve compliance in a holistic way.