article/opinion/columns/tax- economy-contraction-covid-19- 6585751/
- In the body mention the lower tax to GDP ratio in India.
- In the body, mention the various reasons for low collection like lack of enforcement, complexity of the system, loopholes in the laws, tendency towards tax evasion and compliance etc. In the measures mention- simplification of tax system, enforcement, encouragement, simplification of the procedure, increasing awareness etc.
- Conclude mentioning the importance of robust tax base for any country to prosper.