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A sense of responsibility must be inculcated in the people towards taxes. It is easier to get something done when people take responsibility towards it. Inland Revenue faces problems to tackle the problem due to shortage in trained tax inspectors, reflecting the department's more general difficulty in recruiting and retaining staff.

Research studies conducted in this area have indicated that people tend to move towards the private sector where pay and conditions are perceived to be better. The department believes that the situation can only improve when there is more political commitment in Government to tackling evasion, supported by the allocation of the necessary resources to pay inspectors competitive salaries.

In summary it can be said that though steps have been take to minimise tax evasion yet it exists and continues to exist. Despite the efforts made towards curbing it, there will always be elements in the society who would come up with mechanisms to defeat the system.

The challenge therefore lies in keeping up the efforts to minimise tax evasion. As individuals taxes must be paid accurately and as corporations ethical business practices would ensure that illegal activities like tax evasion could be kept at bay. Thus in conclusion it can be said that even though tax evasion appears to be a national pastime that is growing ever popular, measures are being devised to combat it.

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Gwartney, J.D., Stroup, R.L., and Sobel, Russell, S. Economics Public and Private Choice, (2000), Ninth edition, Dryden Press
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