Determinants of Tax Evasion and Detection: Empirical Evidence from India

Abstrac: Study Period: 2015-2020 Sample: 5,000 individual taxpayers across six major cities in India. Research Question: What are the key determinants influencing tax evasion in India, and how effective are the detection mechanisms? Methodology: Quantitative approach using regression analysis, supported by qualitative insights from semi-structured interviews. Findings: Major determinants of tax evasion include perceived detection probability, tax rates, and taxpayer's financial literacy. The efficacy of detection mechanisms is influenced by the efficiency of the tax department, technological advancement, and public awareness campaigns.