i) Tax evasion is the illegal evasion of taxes by individuals, corporations and trusts.
ii) Tax evasion activities included
a) Under reporting income
b) Inflating deductions or expenses
c) Hiding money
d) Hiding interest in offshore accounts.

i) Progressive tax rate is one in which the rate of taxation increases (multiplier) as the tax base increases (multiplicand).
ii) In the case of a progressive tax, the multiplicand (Income) increases., the tax rate also increases.

There are two types of taxes, direct tax and Indirect tax
Direct Tax
i)  A tax imposed on an individual or organisation, which is paid directly, is a direct tax.
ii) Direct tax is a tax paid directly to the Union government or to state or local governments, such as Income tax, property tax and corporate tax
Indirect Taxes
i) If the burden of the tax can be shifted to others, it is an indirect tax.
ii) Some indirect taxes are stamp duty, entertainment tax, excise duty and goods and services tax (GST).

i) States use the money for carrying out many expenditures on economic infrastructure (transportation, sanitation, public safety, education, healthcare system), military, scientific research, culture and arts, public works, public insurance and for the operation of government itself.
ii) When expenditures exceed tax revenue, a government accumulates debt. A portion of taxes may be used to service past debts.
iii) Governments also use taxes to fund welfare and public services. These services can include education systems, pensions for the elderly, unemployment benefits and public transportation.