Tax Avoidance and Tax Evasion: The Indian Case

@article{Jain1987TaxAA,
  title={Tax Avoidance and Tax Evasion: The Indian Case},
  author={Anil K. Jain},
  journal={Modern Asian Studies},
  year={1987},
  volume={21},
  pages={233 - 255}
}
  • Anil K. Jain
  • Published 1 April 1987
  • Business
  • Modern Asian Studies
‘Tax avoidance’ and ‘tax evasion’ are terms so frequently referred to in economic and business relationships today that they constitute part of our conversational language and people in general use these terms even without knowing their exact meaning and difference. Whereas tax avoidance implies a situation in which the taxpayer reduces his tax liability by taking advantage of the loop-holes and ambiguities in the legal provisions, in the case of tax evasion, facts are deliberately… 

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