Making People Pay:The Economic Sociology of Taxation

Making People Pay:The Economic Sociology of Taxation is a 2010 non fiction book written by Dr. Sibichen K Mathew IRS. The book deals with Income Tax Enforcement in India and the tax compliance of the citizens. It is the first such study in the world that has analyzed the sociological and economic aspects of the invasion into the private lives by a tax enforcement agency.The introduction of the book is by eminent jurist and Padma Vibhushan awardee Manepalli Narayana Rao Venkatachaliah and the preface was by the CBDT Chairman.
Overview
The book mainly showcases the modus operandi followed by tax evaders and the reasons for tax evasion in a sociological viewpoint. There is a systematic micro analysis of the Income Tax search and seizure operations in India. In Making People Pay:The Economic Sociology of Taxation,Sibichen argues that if tax laws are complex, the human mind is much more complex to yield to the economic models. The book's topics include:
* Paying Taxes: A Matter of Money or Mind?
* The Sociology of Taxation
* Tax attitudes and tax behavioural perceptions in a developing country
* Nabbing the evader: The trajectory of Indian Income Tax enforcement
* Tax Compliance and Tax Enforcement: Problems and Prospects
* Taxation in a Globalized World: Transitional and Transnational Challenges.
Author
Dr. Sibichen K Mathew is an Indian Revenue Service (IRS) officer of the 1992 batch.
Reviews
Making People Pay:The Economic Sociology of Taxation has featured in several best-seller lists - including The Hindu and the Crossword Book Store Chain lists. The website Indian Money.com , Tax India Online, Institute of Chartered Accountants of India E-Journal 'The Chartered Accountant' and South Asian Journal of Management, a Peer reviewed international journal has also lauded its wry humor and its interesting style of writing. The Governor of Karnataka as well as the Former Chief Justice of India and the Chief Election Commissioner has congratulated the author on his book.The book is currently in its third edition. The Director General of the National Academy of Direct Taxes has referred to this book as "monumental" and talk are on to include parts of the book into the syllabus of civil service officers.
 
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