Title: Tax Evasion in India: An Analysis of its Elements through Structural Equation Model (SEM)
Authors: Dr. Debasis Bandyopadhyay, Dr. Tarun Sengupta, Dr. Tamal asu
Volume: 9
Issue: 3
Pages: 8-16
Publication Date: 2025/03/28
Abstract:
Tax evasion is a significant issue in India. In recent years, income tax evasion has become a pressing issue for governments worldwide, leading to substantial revenue losses and posing challenges in maintaining public services. Employing the potent framework of Partial Least Squares Structural Equation Modeling (PLS-SEM), the study aims to unravel the intricate array of factors underlying the phenomenon of tax evasion in India. Drawing from an extensive dataset comprising a diverse sample of taxpayers, the research incorporates variables representing both individual and contextual determinants of tax evasion, encompassing tax knowledge, perceived fairness of the tax system, economic conditions, and perceived effectiveness of tax enforcement mechanisms.