Legal Aperture and Tax Avoidance Strategies in India: An Analysis

  • Shubh Mathur and Hadiya Khan
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  • Shubh Mathur

    Student at Law College Dehradun, Uttaranchal University, Dehradun (Uttarakhand), India

  • Hadiya Khan

    Assistant Professor at Law College Dehradun, Uttaranchal University, Dehradun, Uttarakhand, India

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The taxation system in India, specifically in the context of the tax avoidance and evasion techniques are the two extremely substantial practices in the Indian system of taxation cornering is regulation and policies This system preserves the Indian economy from involving and engaging in any sorts off illegal methods in order to avoid the payment of the taxes and its governance in India. These concepts initially affects in the government in terms of causing losses in their entire revenue of the government. Which become hindrance in the required evolvement and spending of the government programs. The tax evasion implies to the curtailing or exploiting the lacunas of the tax laws to decrease the liabilities of the tax payer in the country in order to furnish some amount of relief. The unqualified and unbalanced distribution of income also a major concerns and worsened the taxation system. The ineffective administrative role and its compliance give opportunity to the offenders, which put servers concerns and losses to the government of the country with respect to their revenue and put hurdles in the public activities and investments of the government. In the present paper author tends to discuss the techniques and policies strengthens the taxation system, concerning categorising the sufficient techniques with respect to the methods with evolve the system to maintain the balance between the adequate techniques and establishing procedure to boosting the economic growth of the country. This analysis examines the multi-dimensions of tax evasion and tax avoidance in the observations of present stance of the governmental policies, statues, laws and preventive techniques, how it has given rise to the effects of the Indian growth pertains to the economy and the judicial pronouncements interpretation of tax evasion and avoidance laws and policies concerning its evolving processes.


Research Paper


International Journal of Law Management and Humanities, Volume 7, Issue 3, Page 1253 - 1265


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