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Tax evasion is a much challenging issue in both developed and developing countries specifically in South Asia. This study examines the tax evasion problem which erodes revenue generation for the Tax authorities and Governments in South Asian context. The objective of this study is to explore major determinants which influence tax evasion in this region. This research provides a basic framework to understand the impact of socio-economic, behavioral, institutional and political factors towards the decision of evading taxes. The research has conducted an empirical investigation of four South Asian countries, Pakistan, Bangladesh, India, and Sri Lanka through OLS panel regression analysis and Fixed Effect (FE) approach using a dataset from 1988 to 2017 derived from World Economic Forum Annual Reports for the period 1988- 2017. The measures that may help tax agencies and the governments to discourage tax evasion have also been highlighted in the last part of this paper. it is observed that factors like age, corruption, high-income level, marginal tax rate, ease of doing business, and accountability are positively related to the tax evasion with varying magnitude whereas the variables for gender, services income, HDI, public trust in politician and rule of law are negatively associated with the dependent variable. self-assessment, agriculture income source and technological readiness show mixed results both insignificant and significant for the region. it is concluded that economic and institutional factors are more strong determinants of tax evasion in comparison with the demographic factors. [ABSTRACT FROM AUTHOR]

In South Asia the Right to Information (RTI) is recognized as a basic human right of every human being, and is incorporated in the form of fundamental right in the Constitutions of these countries. Free and fair access to relevant information, and participation of public in Governmental decisions making, acts as a catalyst in the transformation of the governance into the ideal governance. Therefore, Right to Information is an instrumental force to control the abuse of powers on the part of the public functionaries and make their actions accountable. In this contextual perspective the Right to Information (RTI) is perceived as a linchpin of the machinery of Good Governance, responsibility, transparency and accountability. This research paper, interalia, highlights that Right to Information has a closest nexus with Good Governance in a country and minimize the nepotism and corruption in the society. Hence, in South Asian Countries Right to Information regime empowers the general public viz-a-viz Government actions and policies. [ABSTRACT FROM AUTHOR]