• Manju B
• Sunil Naik S

In a Welfare State, the Government takes primary responsibility for the welfare of its citizens, as in matters of health care, education, employment, infrastructure, social security and other development needs. To facilitate these, Government needs revenue. The taxation is the primary source of revenue to the Government for incurring such public welfare expenditure. In other words, Government is taking taxes from public through its one hand and through another hand; it incurs welfare expenditure for public at large. However, no one enjoys handing over his hard-earned money to the government to pay taxes. Thus, taxes are compulsory or enforced contribution to the Government revenue by public. Government may levy taxes on income, business profits or wealth or add it to the cost of some goods, services, and transactions. There are some of unlawful & unacceptable practices which reduce the revenue collection for government, followed by the tax payer’s like tax evasion & avoidance. This paper focus on concept of tax evasion & tax avoidance, reason for tax evasion, different ways of tax evasion & avoidance, preventive measures taken by union govt. & taxation laws of 2020 & 2021.

"IMPACT OF TAX EVASION & AVOIDANCE: INDIAN CONTEXT", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.8, Issue 8, page no.a79-a87, August-2021, Available :http://www.jetir.org/papers/JETIR2108012.pdf

"IMPACT OF TAX EVASION & AVOIDANCE: INDIAN CONTEXT", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.8, Issue 8, page no. ppa79-a87, August-2021, Available at : http://www.jetir.org/papers/JETIR2108012.pdf