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THE CONCEPT OF TAX AVOIDANCE VERSUS TAX EVASION: LEGAL BOUNDARIES AND ETHICAL DEBATES

Published On: November 4th 2025 Authored By: Vismaya P L Government Law College, Thiruvananthapuram “The difference between tax evasion and tax avoidance is the thickness of the prison wall.”[1] – Denis Healey. In the realm of taxation, tax evasion and tax avoidance are two indispensable terms. These often overlap, blurring the line separating them – […]

ASSESSING THE NECESSITY OF DIGITAL TAXES IN A GLOBALIZED ECONOMY

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Published On: September 30th 2025 Authored By: Bhargavi Vijay St. Joseph’s College of Law ABSTRACT The rapid expansion of the digital economy has disrupted conventional tax systems, creating challenges in jurisdiction, enforcement, and revenue collection—particularly for developing countries. In response, India introduced the Equalisation Levy in 2016, initially taxing online advertising services at 6%, and

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