E-ASSESSMENT: THE WAY TO CURB TAX EVASION IN INDIA

An individual being a citizen of a country is required to pay taxes to the government for the development of infrastructure, technology and public facilities etc.The use of technology in the taxation system would lead to an enhanced productivity, by creating a more transparent and accountable framework. This would create an effective functioning of the tax department in the country.Tax evasion is yet another major problem in our developing nation that has been hindering the country’s growth as more and more individuals seek new innovative methods of evading their tax responsibility towards their nation. This has led to a decrease in the tax collection within the country over the last few decades. To resolve this, a smarter system was needed to be put in place by the taxation authorities to reduce/eradicate the meness of tax evasion in a developing country like India. Thus, this paper aims to provide for an overview of the concept of tax evasion and further provides for measures taken by the government of India to eradicate tax evasions by adopting a technologically advanced taxation system in India.