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TAX EVASION IN INDIA: A STUDY OF ITS IMPACT ON REVENUE OF THE GOVERNMENT


Dr. Devarajappa S
,
Abstract

Tax is a major source of government revenue and it contributes for the overall development and prosperity of a country. Raising government revenue in terms of income tax, custom duty, excise duty, entertainment tax, VAT, land revenue tax etc. from various sectors in order to initiate development and welfare programmes that are meant to improve the company's situation. But the country has been facing a massive problem with tax evasion. People who should be paying taxes have found ways not to pay them and, as a result, it may be said that the income of the country has been suffering. India is facing major problems like Tax Evasion, Black money, existence of parallel economy show that Indian taxation system requires some major reforms in the future ahead to address all this problems. In this backdrop the present paper explores the tax evasion concepts and examine amount of tax evasion in India. For this purpose the required data have been collected from secondary sources.

KEYWORDS: Tax Evasion, Tax Estimation, Revenue, GDP

Keywords:
Journal Name :
EPRA International Journal of Economic and Business Review(JEBR)

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Published on :

Vol : 5
Issue : 9
Month : September
Year : 2017
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