Direct taxation is a major instrument for revenue mobilization and becomes essential for sustainable economic development. India, being a large and rapidly emerging economy, has very strict laws regarding taxation. But still the government has to face a serious threat to revenue mobilization in...

Along with intensified efforts to combat aggressive tax planning, observed at the international, the EU and national levels, the question of moral status of tax avoidance becomes acute. We are far from consensus as to how it should be answered.The main purpose of this paper is to present and...

In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, which identified three basic philosophical positions on the issue....