Mentor’s comment- https://indianexpress.com/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 … Continue reading What are the various reasons for tax collection in India? Suggest the measures to improve it. 10 marks