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ISSN Approved Journal No: 2456-3315 | Impact factor: 8.14 | ESTD Year: 2016
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Impact Factor : 8.14

Issue per Year : 12

Volume Published : 10

Issue Published : 113

Article Submitted : 17997

Article Published : 7746

Total Authors : 20484

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Paper Title: Navigating The New Tax Regime: An Analytical Study On Behavioral Shifts And Revenue Implications Under India's Evolving Income Tax Policies (2020-2025)
Authors Name: Anusha Nadiger , Baisakhi Debnath , Manisha Tripathi , Shilpa Sandhu , Dr. Richa Tiwari
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IJRTI_204197
Published Paper Id: IJRTI2505265
Published In: Volume 10 Issue 5, May-2025
DOI:
Abstract: Implementation of the New Tax Regime (NTR) by the government of India in Union Budget 2020–21 was a monumental Personal Income Tax reform with an intention to rationalize tax regimes and make them tax compliant. The research examines taxpayer behavior of taxpayers towards the NTR and its contribution to revenue collection from 2020 to 2025. By employing secondary data sources including government reports, financial analyses, and scholarly studies, the research applies descriptive statistics to contrast trends in taxpayer decision, revenue collection, and expenditures. The study indicates a gradual trend in taking up the NTR in accordance with policy shift and taxpayer type. However, the anticipated boost in consumption and income has been limited, suggesting the need for more policy changes.
Keywords: New Tax Regime, Income Tax, Taxpayer Behavior, Revenue Implications, India, Tax Policy, Consumption Patterns
Cite Article: "Navigating The New Tax Regime: An Analytical Study On Behavioral Shifts And Revenue Implications Under India's Evolving Income Tax Policies (2020-2025)", International Journal of Science & Engineering Development Research (www.ijrti.org), ISSN:2455-2631, Vol.10, Issue 5, page no.c556-c562, May-2025, Available :http://www.ijrti.org/papers/IJRTI2505265.pdf
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ISSN: 2456-3315 | IMPACT FACTOR: 8.14 Calculated By Google Scholar| ESTD YEAR: 2016
An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.14 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator
Publication Details: Published Paper ID: IJRTI2505265
Registration ID:204197
Published In: Volume 10 Issue 5, May-2025
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Page No: c556-c562
Country: Bangalore, Karnataka, India
Research Area: Management
Publisher : IJ Publication
Published Paper URL : https://www.ijrti.org/viewpaperforall?paper=IJRTI2505265
Published Paper PDF: https://www.ijrti.org/papers/IJRTI2505265
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ISSN: 2456-3315
Impact Factor: 8.14 and ISSN APPROVED, Journal Starting Year (ESTD) : 2016

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