The book is not aimed to proselytize for a tax state. Nor it advocates a tax haven. And least about a prospective tax-free heaven. It only tries to answer certain mundane but frequently asked questions:
Why pay taxes? What prompts people to hate taxes? What happens if not paid? What happens in a Tax Raid/Search? How to make the payment less painful? Is paying taxes, a matter of money or matter of mind?
REVIEW BY FORMER CHIEF JUSTICE OF INDIA
Some one made a cynical
and uncharitable remark that for one half of us intellectual effort is painful
– and for the other half, impossible. The eminently readable “Making People
Pay” by Sibichen Mathew indicates that great intellectual effort is still
enjoyable for men of Mathew’s genre. We thank God for such gifted men who think
deeply and passionately on the implications of the role of the Government in
one of its important departments.
Power of Taxation, it is said, is a fundamental
attribute of Sovereignty. Constitutional provisions touching the powers of
taxation are not grants of the power to tax. They are limitations on the
otherwise unlimited and illimitable sovereign power. All modern Governments
have eschewed the philosophy of unbridled economic individualism. In modern
Governments, taxation is not a mere means of raising money to meet the expenses
of Government. It has a social and economic mission. Fiscal tools are part of
Governments repertoire for securing social and economic change. “I pay my taxes
and buy civilization” said the eminent American Judge Oliver Wendell
Holmes.
Advancement of Science and Technology and
Economic prosperity has made life busier and not necessarily better. Knowledge
is power – either for good or for evil. If growth of knowledge is not
accompanied by a corresponding growth of wisdom, knowledge will turn - out to
be a power for evil. Amartya Sen writing in his “Idea of Justice” says : “There
is considerable empirical evidence that even as people in many parts of the
world have become richer, with much more income to spend in real terms than
ever before, they have not felt particularly happier than before. Cogently
reasoned and empirical backed doubts have been raised about the implicit
premise of no-nonsense advocates of economic growth as an all- purpose remedy
of all economic ailments, including miser and unhappiness, by asking the
question, to quote from the title of a justly famous essay by Richard
Easterlin, ‘Will raising the income of all raise the happiness of all?’
Tax policies and more particularly the way they
are administered and the men and women who administer them have incurred the
criticism of being an un-civilized regime. Big sharks get away baring their
teeth or paving their way-out with gold. It is the small fry, the honest tax
–payer, who is always at the receiving end. It is there that the dramatic
preponderance of the power and might of the state is pitched against hapless
citizen. There is an old story of the eleventh Century of Lady Godiva making a
deal with her husband, the Earl of Mercia, that he would lighten the tax-burden
on the impoverished subjects of Coventry if she rode naked on a white horse
through the town, she did. She became the patron-saint of Tax relief. The honest
tax-payer needs the metaphor of another Lady Godiva –this time a
non-exhibitionist one.
Why do people disobey the law in many
countries? The reason perhaps is that the cost and burden of obedience
out-weighs the great rewards of disobedience. The Task Force on Direct Taxes in
India admitted “What induces people to comply with tax-laws is an enigma”.
Direct tax collections have gone-up substantially in the past years. But less
then three percent of the population is assessed to Income Tax in India. Numerically
the country is under - assessed. There is a great and thriving parallel
economy. Of about three lakh thirty-seven thousand crore of direct tax
receipts, seven cities of the country alone account for about eighty per cent
of the collections.
At the end, I must congratulate Sibichen Mathew
for this scholarly work. The work has extensive research back-up of the history
of taxes, experience of other countries and data from the field. Some of the
anecdotes are really hilarious. I refrain from calling the work ‘monumental’
for I know the tyranny of superlatives. This work, in a non-trivial sense,
gives great credit to the Department that it has and can retain such brilliant
and creative minds. I have enjoyed reading this book. It has its own wry humor
of the tax-man. The book amply rewards the reader.
M.N. Venkatachaliah
Former Chief Justice of India
Former Chief Justice of India
REVIEW BY DEAN AND PROFESSOR, IIM BANGALORE
PROFESSOR SHYAMAL ROY, DEAN AND PROF, IIM BANGLAORE (Now retired)
Tax revenue is one of the important pillars
that keep the economy of the countries strong. This is clear as one analyzes
the fiscal history all over the world. However, the globalization of the trade
and commerce and the trans-national migration of human and material resources
have thrown up fresh challenges to the fiscal system of the countries.
Countries need to equip their tax systems to face the challenges effectively.
The book ‘Making People Pay: The Economic Sociology of taxation’ focuses on
this issue after a systematic analysis of tax policies and tax compliance with
a global perspective.
The approach
of Sibichen K Mathew in dissecting the compliance issues with an
interdisciplinary perspective is not only unique in this area of study but also
academically enriching. I found the chapter ‘Economics of Taxation’
particularly interesting, as the author has examined the theme from both the
angles of ‘economics as a process’ and ‘economics as a discipline’. Though some
of the issues raised by him may not be palatable to many economists of the
utilitarian school, he has raised crucial theoretical and methodological issues
in the approach towards taxation, tax evasion and tax policy. The author argues
that globalization has brought back the utilitarian thinking of the yesteryears
to the center-stage and that is dangerous for the tax states, particularly
developing countries.
The book also
presents the results of two empirical studies. Very interesting data have
emerged out of these studies. He has made a successful attempt to analyze the
causes and consequences of tax evasion as perceived by the taxpayers
themselves. It is surprising to see that many respondents from whom data were
collected have admitted the way they have evaded taxes and explained the
reasons for their tax evasion. Their views on the role of the state and the performance
of the state and the tax system are of policy relevance.
The
theoretical critique, historical review, and empirical analyses have pointed
out the predominant role played by the economic-sociological factors in shaping
tax attitudes and behaviour. The author has pointed out that while making tax
decisions by people, what matters more are not costs and benefits, but
attitudes and perceptions of the state and society. I agree with his view that
in the universalistic exercise of making people pay without any proportionate
reciprocal benefits, the states can only cash in on people’s altruistic spirit,
empathy and tolerance. And that can happen only when the administration is fair
and efficient.
Prof Shyamal Roy
Professor and former Dean, IIM Bangalore
Professor and former Dean, IIM Bangalore
REVIEW BY A FORMER COMMISSIONER IN IRS
K P KARUNAKARAN, FORMER COMMISSIONER OF INCOME TAX
Sibichen Mathew’s book, 'MAKING PEOLE PAY' has
not come a day too soon. The author has made an in depth study on what makes
people pay taxes or what make them non-compliant. The author takes us through
the history of the taxation to show how the past has a bearing on the present
day efforts of taxmen. He forcefully argues that the economic models are unable
to fully explain the behaviour of taxpayers. For, if the tax laws are complex,
the human mind is much more complex to yield to the economic models. He,
rightly, argues that taxation has larger sociological and political dimensions.
He has brought in an array of arguments to conclusively show that paying taxes
in not only a matter of mind. It is much more than that. A host of factors
impinge the decision to pay taxes. The author has succeeded in underscoring the
need to have an interdisciplinary approach to taxation. Though taxation has a
long history, an interdisciplinary approach to taxation is still at a nascent
stage. This book serves as an excellent introduction to the various approaches
to taxation.
A remarkable feature of this book is that the
author has analyzed the entire gamut of taxation and tax compliance with a
social sciences perspective. He has analyzed the historical, political,
economic and sociological dimensions of tax evasion and enforcement of tax in
the global context. The author draws the reader’s attention to the fact that
the payment of tax is not just an economic decision but depend on various
social, political and psychological factors.
Sibichen Mathew has an advantage which other
writers on this subject are unlikely to have. He has put to good use his 17
years of rich experience in dealing first hand with the tax payers. He has made
a pioneering attempt in the area of tax compliance research. The empirical
studies, though conducted on a sample of tax payers who were subjected to
inspection and search by the income tax department in Southern India, are
relevant to understand the minds of tax payers elsewhere also. The insights
gained from the studies have enormous implications for policy makers as well as
tax administrators not only in India but also to those in other developing
countries.
The author in the concluding chapter has
briefly referred to the challenges thrown up by the integrated world economy.
The ease with which capital can be moved across nations and the convenience of
transferring goods and services in quick time have rendered the national
boundaries meaningless. The author points out that the fears of erosion in tax
collection in some nations are not totally unfounded. The author also refers to
the tax competition among nations. The solution offered is scaling up of
international cooperation on a significant scale. The chapter is much food for
thought.
I congratulate the author for presenting the
results in an easily comprehensible style. This book will certainly be of great
interest to critics of economy and tax. The tax payers and the tax
practitioners would find this book useful. The students of social science and
those pursuing studies related to taxation would do well to read this work. The
exhaustive bibliography would be a boon to the serious students.
The Government of India has invested heavily
in training its civil servants. It encourages the officers to hone their skills
and update their knowledge by throwing open a host of opportunities. Not surprisingly,
India has one of the most trained workforces in taxation. It is to the credit
of the author that he had seized the opportunities presented with both hands. I
am really happy that Sri Sibichen Mathew has paid back his Department by taking
pains to share the knowledge gained out of the opportunities given by it. His
effort is worth emulating. I wish this work would inspire many other talented
officers in the Department to write.
The anecdotes and the cartoons are not only
relevant they also serve to lighten the minds of the readers. I wholeheartedly
congratulate Sri Sajjive, an income tax officer, another example of the vast
reservoir of noticed and unnoticed talents available in the Department, for the
imaginative cartoons.
Finally I wish the writer would not stop
writing. I am sure that this book will be very well received and that would
persuade the author to pen more such works.
K P Karunakaran IRS
Commissioner of Income Tax (Retd)
REVIEW BY FORMER HEAD OF ICAI
Padmashri T N MANOHARAN, Govt appointed director in Satyam Computers Group post-scam, Recipient of Business Leadership Award from NDTV and Indian of the Year Award from CNN-IBN
The book titled MAKING PEOPLE PAY, THE
ECONOMIC SOCIOLOGY OF TAXATION authored by Dr.Sibichen K. Mathew is an
innovative work and a commendable effort in the taxation field. Amidst many
books available in the market that provide commentary on the provisions of law
relating to Income-tax, this book stands out for its contents that delve on
aspects that are not captured in any other literature so far. The author has
navigated into the subject carefully by capturing the intangibles related to
taxation policy and implementation thereof. A methodical approach and
systematic study appears to have culminated into this book which is unique in
its style and lucid in narration.
The Book traces back the historic origin and
growth of taxation of income, world over in general and in India in particular,
which is quite informative. The Author has successfully shred his capacity as a
‘Taxman/Civil Servant’ and has objectively analysed and evaluated the subject
matter by assuming the role of a “Social Researcher”. In the process, he has
emerged out with many findings and conclusions worth assimilating by the
framers of taxation policies/laws as well as by various sections of Public who
are expected to be connected to the subject as enforcing agencies; advisors and
more importantly as tax payers.
The Empirical Studies conducted by the author
and the analysis emanating there from provide an interesting study and
educative insights into the tax attitudes of the people which are shaped by
multiple factors. According to the Author, various factors such as
rationale, awareness, tax structure, role of
State, Concept of social welfare are always in flux and not static. The book
ably analyses the key factors leading to tax avoidance and tax evasion. It
makes an interesting reading as the Author asserts that both endogenous and
exogenous factors induce the particular types of tax behaviour experienced in
reality. The practicality in the author’s analysis is amply clear when he
records that taxpayers who express a particular type of attitude may not behave
in the same way in a real-life decision-making situation.
While acknowledging “Tax” as an inevitable
instrument to raise resources for the Nations, the author has identified
problems of tax compliance in general and the tax attitudes and behavioural
perceptions of the taxpayers in developing countries in particular. The manner
in which the transitional and transnational challenges of taxation in a
globalised world are delineated in this book should provide inputs of immense
value for the policy makers in different jurisdictions.
The Author critically examines the efficacy of
the enforcement system in India and elucidates as to how the perception about
the weak enforcement system encourages and leads to greater degree of tax
evasion. The Author rightly points out that the taxpayer do not consider the
tax department as an Institution that effectively facilitates the objective of
considering taxation as an instrument for achieving development and welfare in
the Country. If only the tax administration takes systematic steps to
demonstrate fairness, efficiency and firmness before the public, it would
undoubtedly lead to better co-operation and compliance. Analysing the
attitudinal and behavioural patterns of both tax- payers and tax-enforcers, the
Author draws a vital inference that tax compliance is a matter of mind than a
matter of money.
The Author also finds a strong nexus between
the nature of the State and the corresponding tax behaviour of the people. The
view that efficient utilisation of taxes collected by ensuring that the
benefits flow to the people would provide greater force in the implementation
of fiscal legislation is appropriately reinforced in this Book. Besides laying
emphasis on the need for a simple and transparent tax system, the Author
advocates for a fair, efficient and tax payer friendly implementation thereof
for infusing right kind of attitude and imbibing proper perception among the
people.
While low tax rates can lead to better and
voluntary compliance by a larger section of people, the Author rightfully
recognises the inability of many nations to resort to that measure due to low
tax-GDP ratio; low tax compliance and substantial welfare commitments. Every
Jurisdiction which is keen on improving the ratio between the number of tax
payers to the size of the population would do well to introspect on many of the
aspects logically highlighted in this literature. This book would be a useful
addition to every library that includes books on Taxation policy/law/philosophy
as it provides valuable insights for researchers, Policy makers; Enforcers;
Professionals and Compliers.
Padmashri T.N.Manoharan,
M.Com., B.L., F.C.A.
President of ICAI in 2006-07. (Business Leadership award winner of
NDTV-Profit)
Review by a popular blogger who
is a scholar, techie, avid reader and critic.
I remember a joke I read long
back. A man shows the visitor his dog and says “He is like a member of our
family.” The visitor, a tax man retorts, “But that doesn’t give you the
right to mention him as a dependent in your tax returns and claim tax breaks.”
Tax is something that is so entrenched in our psyche that it has even become
part of our jokes, movies and day to day conversations. I can immediately
remember at least 2 popular Indian movies around the theme of taxation: ‘Lagaan’
and ‘Special 26’. One of the most important events we remember in our
freedom struggle was Gandhi’s Dandi march which was against the salt tax. But
ironically though taxation is a topic which holds a lot of emotional baggage,
if we come to think of it, our intellectual understanding of the same is rather
limited. We do not even want to understand the technical details of the annual
taxes we file and prefer to outsource it off to a professional. This book, “Making
People Pay” gives us an opportunity to gain a holistic understanding of
this esoteric yet so relevant topic.
The author, Dr. Sibichen Mathew, a tax man himself, an Indian revenue service
official who has served as the additional commissioner of income tax, is an
erudite scholar whose qualifications alone can fill an entire blog post. He
beautifully blends theoretical rigor with practical insights to create an
eminently readable treatise on taxation. He has taken the topic head on
starting right from the genesis of the concept of taxation in historic times,
right up to the challenges posed to the international taxation regime due to
globalization and manipulation of tax havens by multinational firms.
The author has managed to cover this topic from almost all possible angles. The
book covers the historic context, both from an Indian and international
perspective, the economic aspects, the operational aspects and the human
aspects. He has written in a simple language that can be understood by a lay
man without sacrificing the academic rigor. However the casual reader may like
to skip the sections pertaining to the survey methodologies and sources as that
might make it look a bit formal and heavy. They are there just for the more
serious readers who will want to validate the claims made by the author. The
general reader can just lay back, skip those portions and just read through the
high level ideas the author tries to present. The author has enriched the book
with interesting anecdotes accompanied by nice illustrations throughout the
book to break the monotony of the reading experience and put a smile on the
reader’s face.
Coming to the content, the
first topic after the introduction sets the historic context to taxation and
how history has shaped people’s mindset towards taxes which will possibly
influence present day behavior. The next chapter presents the view of taxation
and an individual’s compliance behavior purely from an economic angle. The
following chapter brings out how a nation's politics and taxation policies are
closely intertwined. Having set the background, the author then details the
survey method he has used for his hypothesis. The next two chapters deal with
the author’s hypothesis substantiated by surveys and backed by statistical
significance of findings. The author tries to point out that the major causes
for non-payment of taxes are sociological rather than economical: a perception
that their peers also do no pay taxes, a perception that the government is
corrupt and does not use the tax income for the said social objective and there
is no seriousness on the part of tax authorities to stop evasion. The book also
provides some empirical evidence to allay misconceptions about general
harassment of public by tax authorities.
Overall, it is very insightful book and I would recommend everyone to pick it
up to gain a better understanding of this critical and unavoidable aspect of
our lives.
Karthik Lakshminarayana BTech (IIT) MBA (IIM)
REVIEW BY A CFO
Anil Kulkarni FCA is Dubai based CFO, presently working in Cairo. Read this to know more about him.
Taxation is generally considered to be a complicated affair, an affair between the authorities and the tax payer. Many turn a blind eye to tax matter assuming that the subject is too difficult even without challenging their inquisitive intellect to see if it is “palatable” to their brains or not. This inevitably results in most of the tax payers as patients rushing to tax specialists who act as doctors to diagnose the dangerous “disease”, - the tax syndrome!
Be it the West or the East, there is a general aversion to taxation. This is typically borne out of the fact that on one hand the tax payers feel that their contribution to the exchequer is far in excess of the benefits accruing from it, the authorities are always “on the run” to reach their collection targets required to undertake various planned development projects. Thus whereas the authorities want to maximize the tax for the benefit of state revenue, the tax payers wish to minimize their tax burden. The tax professionals are the smartest of the lot assisting both the parties in meeting their respective objectives!
It is important to bring a harmony in above unabated tussle. Whilst the tax authorities ought to deliver their promises whilst accounting for the public wealth properly, the tax paying public must recognize their responsibility to contribute towards social and general welfare, a pre-dominant responsibility of the government.
The gap between these two trade-offs is widening. There have been blatant tax evasions on part of the tax payers on one hand, while gross misuse of public funds by the authorities. This has given rise to corruption thereby de-meaning the very purpose of the tax regimen. Such malfunctioning of the tax protocol amidst throwing the economic system in disarray brings in social disorder.
Dr. Sibichen Mathew has narrated the continued diverse approaches between tax payers and tax collectors in a very simple manner. The simplicity of the book at the outset, is demonstrated by the transparency in approach of writing the book. Apart from well laid foreword and a brief introduction, the sections have been divided in a logical manner. The font type of the print is large enough making it easy to read with an uncomplicated language.
Dr. Mathew has also simplified the complex subject of taxation by depicting complicated processes into tables, charts and questionnaires. This makes an interesting reading since the reader is able to get a visual display as well as third party’s view on the topic.
Whilst being simple, the book is evidently written after an extensive research work carried out by Dr. Mathew. The list of reference books, abbreviations used, brief but very crucial statistics on taxes facilitates the reader to drive home a point in a conclusive manner.
Each chapter in the book is structurally sequenced in manner that leads one to have a complete knowledge about tax and repercussions of its misuse/abuse in a coherent manner.
After reading the book, the reader gets ample evidence of why he should contribute to the exchequer. Similarly, the govt. officials are made aware of their responsibilities of accounting and managing the public wealth. The underlying purpose of taxation is after all is to bring about a social state viz. reduce economic disparity and harmonize earnings potential of the public. It is therefore highly recommended for each and every conscious citizen to read the book. This will not only enhance his knowledge on taxation but also change his point of view towards the tax regime.
Finally, “Making People Pay” comes across as a pleasant eye opener for both the tax payers as well as tax authorities. It is even more pleasing to note that it has been written by Dr. Sibichen Mathew, who is a highly placed income tax official in India, who has used his knowledge and experience to a great effect in order to bring about harmony in taxation system.
Anil Kulkarni, CFO, based at Dubai
SOME OTHER FEEDBACK FROM READERS
Dear Sibi,
For fairly good time I have been looking forward to speak to you
and congratulate you for the book ‘Making People Pay’ written by you. I
find it quite informative and interesting as well. You deserve all the praise
for having successfully endeavored it and it is highly creditable having
achieved it at such a young age. Some others who read portions of it have
also liked it. My son who is a CA and is working with KPMG in the Gulf has also
liked it much. He has inquired if you have a soft copy of it which can be
e mailed.
With great effort I could locate your email ID at the end of the
book which was not very prominently written. Had you mentioned your contact
details i.e. Phone No., email ID etc. at some prominent place, I am sure
you would have got much more encouraging words of feedback. In any case, it
makes us feel happy and proud of you. I will be looking forward to seeing
you and please do meet whenever you happen to Delhi side.
Best wishes &
Regards,
Ashok K Manchanda
Chief Commissioner,
Indian Revenue Service
I have enjoyed reading the book.
This is a wide-ranging, scholarly, yet very readable volume focused on intriguing question of why (or why not) do people pay taxes. While much of the book centers on the income tax system in present day India, Mathew’s research includes, as well, experiences drawn from other times and other countries thus making clear that the tendency of trying to evade the tax collector is universal in time and space.
Since the success of an income tax system (indeed, of any tax) relies as heavily on its administration as on its structure, anyone interested in direct taxation, particularly income taxation in India (and other developing countries), is likely to find this work highly valuable.
Prof. Larry Schroeder
Professor, Maxwell School of Public Policy,
Syracuse University, New York State
Professor, Maxwell School of Public Policy,
Syracuse University, New York State
Making People Pay by Dr. Sibichen K. Mathew is a comprehensive analysis of attitudes and behaviours relating to tax compliance and tax evasion. The analysis is at once interdisciplinary, theoretical and empirical as well as micro and macro in its approach. This pioneering study deserves to be read by all citizens, particularly policy makers and implementers, social scientists and tax payers; even by tax evaders as it holds a moral mirror unto them".
Padmashri Awardee Dr. T.K. Oommen
Emeritus Professor, Jawaharlal Nehru University (JNU)
Former President, International Sociological Association
My dear Sibichen,
I avoided the temptation to write to you before
reading all the chapters of your book. I am with my daughter at
Philadelphia for some weeks now, so i could read the book.The book is unique.
Unique because it is exhaustive; many facets of taxation are
expertly dealt based on vast and deep knowledge; Also unique
in presentation and language and in giving historical perspective.It is based
on field studies- giving unique flavour to the desserts in chapters 8 and
9. I am really proud that the author is from the IRS.
My hearty congratulations on the excellent
authorship
B R Sudhakara IRS (Former Director General of
Income Tax, India)
Dear Sibichen
Mathew,
I read your book
on 'Making people pay', and enjoyed reading it. This is a very useful resource
for those who are interested in the area of public finance .
Dr Sony Pellissery (by E Mail)
National Law School of India University
National Law School of India University
Dear Sibichen,
I am going
through your book and thought that I'd drop you a line to express my admiration
and amazement at your grasp over the complex socio-psychological determinants
and impulses of our taxation system. It is truly a unique attempt to bring into
one book so many different aspects and dimensions of the issue. Your broad
approach to, and huge, all-ecompassing perspective on, the subject are fascinating.
At the same time, you have infused some of your characteristic humour and
lightness at places, so that the reading does not become too heavy..
I must say that
ever since I joined the department I was looking for just such a book which
would enrich my understanding of our mileu and perspectives as a taxman
entrusted with what everyone keeps describing as an unpleasant and thankless
job! I never found one, and zealously cut out and preserved newspaper features
instead whenever I felt that these gave me some inkling of my role and profile
as a taxman in our rapidly emerging economy. Now, your book has fulfilled that
quest at last! I am particulaly impressed by Ch 1, 4,7 and 9 which show an
approach which is indeed tremendously scholarly yet with a very practical edge.
Hearty
congratulations once again and may you have many many more such successes in
future!!
Best wishes,
Ronmoy Das
(Shri Ronmoy Das
is a Public Policy Specialist and Commissioner of Income Tax. He has authored a
book on Risk Assessments and presented papers at various national and
international conferences)
The book 'Making People Pay' is a book to be
read by not only tax payers and tax professionals but also by students of
social sciences and management. That is why we have recommended this book as
part of our project called 'Money School'. We now make this book available
directly and through e-payment to the academic community through our website
Indian Money.com.
(C S Sudhir, Founder & CEO, Suvision and Indian Money.com)
Any book talking about 'Taxes' is considered
to be very 'dry' and non-palatable for the general reader. I bought
a copy of the book on the day it was released by the Governor of Karanataka
State. Let me tell you, without any exaggeration. The moment I reached home, I
started reading the book. Believe me, I spent the entire night reading the
book. I used to burn the midnight oil, only to read detective novels so far.
I must
congratulate for the excellent research done. And more appreciation for
presenting the same in a very interesting way. I would suggest this book for
every taxpayer across the world.
B J Chacko (Former Member, Central Board of Direct Taxes) in
conversation with the Author
Sir,
My name is Saikrishna, a fresh entrant into the Indian Revenue Service. I had an opportunity to listen to your lecture at NADT and finally could read your amazing book "Making People Pay: The economic sociology of taxation ". I feel very happy after reading the book sir. It gave me a whole new perspective on taxation and importance of it. I was from Engineering background and was very apprehensive of my ability in understanding a book on taxation but thought with little bit of sociological imagination I could get something out of the book. But, the way you handled the complex topics ensured that I stuck to the book rather than running away from chapter skipping to another. Some chapters like those on Compliance and Enforcement were a little difficult to grasp as I lacked any sort of experience to keep myself more engaged with text. But, I am sure that when I would read the book again after completing significant part of induction I can enjoy these chapters too.
Thanks a lot for such a wonderful book sir. It is inspiring !
Cheers and Regards,
Saikrishna Budamgunta (by E Mail)
"Sibichen, after listening to the PM today about post-demonetization secenario, I am convinced that your book "Making People Pay" had some great points to say about the need to have civic pride in paying taxes! Your book had pre-stated what today people are compelled to see as a virtue" (Received through SMS)
Prof Damodaran A, Professor of Economics and Social Sciences, IIM Bangalore and IPR Chair on IP Management and Author of many books.
"Sibichen, after listening to the PM today about post-demonetization secenario, I am convinced that your book "Making People Pay" had some great points to say about the need to have civic pride in paying taxes! Your book had pre-stated what today people are compelled to see as a virtue" (Received through SMS)
Prof Damodaran A, Professor of Economics and Social Sciences, IIM Bangalore and IPR Chair on IP Management and Author of many books.
To know the key themes discussed in the book, click here
To know whether this book is useful for you, click here
Do you want to buy a copy?
AVAILABLE AT AMAZON, FLIPKART AND OTHER LEADING STORES
Original Indian edition by Global Vision publishers: Hard bound Rs 750/-
Paper back, Re-print Rs 599/-
Revised International Edition marketed by Penguin-Partridge: Rs 1109 (Hard Bound) Rs 701/- (Paper Back), Rs 282 (Kindle version) Buy here
Special author's discount bundled offer (Cash on delivery through India Post)
'Making People Pay' along with Author's best seller 'When the boss is wrong: Making and Unmaking of leader within you'
Rs 900/- (All inclusive) Actual price: 1195/-
If you want only 'Making People Pay', the price for paper back is Rs 500/-
Cash on Delivery through India Post. Send your request and address to makingpeoplepay@gmail.com
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| Book Release function at Raj Bhavan |
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| In an exceptional gesture, H.E Governor H R Bharadwaj invites author's mother to the stage to give her a bouquet |
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| Lady Governor commenting about the book to author while Governor and Former Chief Election Commissioner, Shri T S Krishnamurthy reading the book with keen interest. |
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| Lady Governor releasing the blog |
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| The team behind the success of release function |
E Mail for copies and details: makingpeoplepay@gmail.com
