📄 Abstract
Financial literacy has become increasingly important for individuals to make informed financial choices, especially in areas like taxes and personal financial management. This study explores how Financial Literacy, Tax Awareness, and Digital Financial Awareness Influence Tax Planning Behaviour among income earners in India. Data were collected from 119 participants using a structured questionnaire through convenience sampling. The data were analysed using IBM SPSS Statistics Version 29, applying descriptive statistics, reliability analysis, correlation analysis, and multiple regression analysis. The results show that Financial Literacy, Tax Awareness, and Digital Financial Awareness are all positively related to Tax Planning Behaviour. Regression analysis reveals that Digital Financial Awareness has the strongest and statistically significant effect on Tax Planning Behaviour, whereas Financial Literacy and Tax Awareness have positive but less strong impacts. The study concludes that improving digital financial skills can greatly enhance tax planning practices among income earners. These findings offer important guidance for policymakers, financial institutions, educational institutions, and tax authorities in developing financial education programs that support responsible tax planning and digital financial inclusion.
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📚 How to Cite:
Shravani G, Dr. MS Dayananda Swamy , IMPACT OF FINANCIAL LITERACY, TAX AWARENESS, AND DIGITAL FINANCIAL AWARENESS ON TAX PLANNING BEHAVIOUR AMONG INCOME EARNERS IN INDIA: AN EMPIRICAL STUDY , Volume 13 , Issue 7, July 2026, EPRA International Journal of Economics, Business and Management Studies (EBMS) , Pages: 321 - 327 ,