What are the causes of tax evasion?

There are many causes behind tax evasion. Some of the causes of tax evasion are the existence of tax havens, higher tax rates, lack of integrity on the part of the citizens, presence of informal economy, lack of simplicity in the tax legislations, inefficiency of tax administration etc. You can read about the Black Money, Tax-Evasion & Tax-Avoidance in the given link.

Further readings:

1. Double Taxation Avoidance Agreements (DTAA) – Countries Involved, Income Tax Provisions
2. UPSC Mains General Studies Paper-III Strategy, Syllabus & Structure