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Impact And Incidence Of Tax Evasion: A Solution Based Comparative Study Of India And USA

Sargam Sharma, University Institute of Legal Studies, Chandigarh University, Punjab, India


This paper presents a comparative narrative different approach adopted by two contrasting economies, India and the US, in dealing with the problem of tax evasion which is eroding the exchequer to a larger extent. The incidences of tax evasion have been discussed along with their impact on national development. Also, the impact of increasing penalties for non-compliance, lowering tax rates, simplifying rules/laws and the system, creating a well-structured tax administration organisation, reinforcing anti-corruption policies and to make tax payments easier have been presented as possible solutions. The strategies adopted in each case (India and the US) have been compared and similarities, differences and universalities have been compared amongst the possible and adopted solutions.

Keywords: tax evasion, tax avoidance, India, USA, tax Planning, ethical code of conduct


Indian Journal of Law and Legal Research

Abbreviation: IJLLR

ISSN: 2582-8878


Accessibility: Open Access

License: Creative Commons 4.0

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​All research articles published in The Indian Journal of Law and Legal Research are fully open access. i.e. immediately freely available to read, download and share. Articles are published under the terms of a Creative Commons license which permits use, distribution and reproduction in any medium, provided the original work is properly cited.


The opinions expressed in this publication are those of the authors. They do not purport to reflect the opinions or views of the IJLLR or its members. The designations employed in this publication and the presentation of material therein do not imply the expression of any opinion whatsoever on the part of the IJLLR.

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