The apathy of the government and the taxpayers towards the development of a tax culture is one of them.
Most people feel that tax is a burden and should be avoided. Taxpayers feel that they are being treated harshly and the punitive provisions in the tax laws are applied ruthlessly against them.
Hence, it is better to be away from the tax department and the number of non-filers of tax returns is increasing.
Taxpayers also feel that whatever is contributed by way of tax to the exchequer is mostly squandered away and the social responsibilities the government is expected to discharge get neglected.
There is total absence of feeling expressed by Justice Homes of the US Supreme Court that the tax is paid for buying civilisation.