Tax Avoidance vs. Tax Evasion: A Critical Examination of Legal Boundaries in Indian Taxation Law
Lead author · Corresponding
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.
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