International Journal of Legal Science & Innovation
[ISSN 2581 – 9453]
Tax Avoidance vs. Tax Evasion: A Critical Examination of Legal Boundaries in Indian Taxation Law
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Shashi Bhushan
Student at Amity Law University, Noida, India
Abstract
This dissertation explores the differences between tax avoidance and tax evasion in Indian tax law. It investigates how these practices affect government revenue and fairness. Through analysing laws, real cases, and regulations, it finds challenges in distinguishing legal tax planning from illegal evasion. The study suggests ways to make the rules clearer and enforcement stronger for a fairer tax system in India.
Type
Research Paper
Information
International Journal of Legal Science and Innovation, Volume 6, Issue 3, Page 29 - 46
DOI: https://doij.org/10.10000/IJLSI.111844Creative Commons
This is an Open Access article, distributed under the terms of the Creative Commons Attribution -NonCommercial 4.0 International (CC BY-NC 4.0) (https://creativecommons.org/licenses/by-nc/4.0/), which permits remixing, adapting, and building upon the work for non-commercial use, provided the original work is properly cited.
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