BANGALORE PROPERTY OWNERS ATTITUDE TOWARDS THE PROPERTY TAX UNDER SELF-ASSESSMENT SCHEME: A KRUSKAL WALLIS TEST ANALYSIS

Throughout the world, property taxes are commonly employed as the main source of locally generated revenue. In Bangalore, property taxes are collected under New SAS. When SAS was introduced in Bangalore, there was lot of transparency and payment of tax was made easy. However, whether the property owners are aware of SAS, perceive the payment process similar, accept the taxation policies without any differences, a study was undertaken.