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Tax Evasion And Avoidance: Unveiling Complexities, Analysing Strategies, And Charting Solutions




S. Indhu Dharshini & Jeyasri. S, Sastra Deemed University

ABSTRACT

Tax evasion poses significant challenges to governments, affecting tax collection, economic fairness, and public trust. This article delves into the multifaceted background of tax evasion and analyses the causes, strategies used, and possible solutions.

It analyses the causes of this behavior, from high taxes and complex regulations to psychological biases and cultural influences.

By examining the economic and social consequences of tax evasion and non- payment, the article highlights the urgency of addressing these issues to maintain a fair tax system and sustainable economic growth.

In conclusion, this research paper highlights the need for a comprehensive approach to the fight against tax evasion, combining legal reforms, effective enforcement mechanisms, taxpayer education, and international cooperation.

As the digital economy and globalization reshape the economic landscape, these findings have far-reaching implications for promoting fair and sustainable tax systems in a changing world.

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Indian Journal of Law and Legal Research

Abbreviation: IJLLR

ISSN: 2582-8878

Website: www.ijllr.com

Accessibility: Open Access

License: Creative Commons 4.0

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Licensing:

​All research articles published in The Indian Journal of Law and Legal Research are fully open access. i.e. immediately freely available to read, download and share. Articles are published under the terms of a Creative Commons license which permits use, distribution and reproduction in any medium, provided the original work is properly cited.

Disclaimer:

The opinions expressed in this publication are those of the authors. They do not purport to reflect the opinions or views of the IJLLR or its members. The designations employed in this publication and the presentation of material therein do not imply the expression of any opinion whatsoever on the part of the IJLLR.

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