neTax evasion is not a modern concept since it traces its origins back to when the concept of taxation emerged in Kautilya’s book ‘Arthashastra’ which refers to different types of taxes and punishments as a countermeasure for evading them. Low tax compliance is a matter of concern in many developing countries, limiting the capacity of their governments to raise revenues for developmental purposes.

Neha Malhotra, Executive Director with inputs from Vasudha Arora, Nangia Advisors LLP contributed an article on Government using technology to identify tax evaders for Financial Express.