| Aerrolla Arnold, 25FRSA04; Kiran G N, 25FRSA23, BSc II Sem A, Department of Forensic Science, Kristu Jayanti University, Bengaluru, India |
Tax evasion occurs when an individual or a business deliberately avoids paying legally due taxes to the government. This is commonly done by concealing income, overstating expenses, or failing to report all earnings. Although people may engage in tax evasion to reduce their financial burden, it is illegal and unethical. Taxes are essential for funding public infrastructure and services such as roads, schools, hospitals, and welfare programs. When taxes are evaded, the burden falls on honest taxpayers, and the government suffers revenue losses that ultimately harm economic development and public welfare.