Vol. 6, Issue 2, Part C (2024)

Tax Avoidance is a legal way of reducing the incidence of tax by making way through the loopholes in the tax system, this has great attention in reference to Bharat. By this study the readers will come to know the perceptions of tax payers regarding tax avoidance practices. This study uses both qualitative and quantitative method for data collection to come to a comprehensive conclusion to understand the perception of tax payers. Primary and secondary data is used for the study. The quantitative data is collected through in-depth interview and questionnaire method from tax payers belonging to various earning groups and different tax regime and also from people with professional backgrounds in the respective field. The outcome of the study provide valuable insights into the loopholes of the tax system and how tax knowledge helps in tax avoidance, the factors that provoke in tax avoidance. The study also throws light on various measures taken by government to curb tax avoidance. Eventually, the research contribute to the wider scope on tax compliance, offering the authorities related to tax, policymaker and the practitioners a deeper insight of how tax payers are avoiding incidence of tax. And this will help in making more effective policies and compliance norms in accordance to the need and perspectives of Bharat’s varied tax payer population.