> Even if only half the people in China or India did that, they would be double the numbers of the US for such tasks.

Well, no, because each is more than double the US population, and only half the US population files tax forms (2021 had 165 million individual filers, on 332 million US population.)

Yeah the us is not that numerous in terms of people living there.

There are significant percentages of people in China and India that have never used the internet on any device at all, let alone opened any PDF. A quarter of India is illiterate.

> And 97+% of them don't make enough money to owe tax.

I believe the actual situation is 3% file for income tax and the majority of the rest don’t need to, but tax evasion is quite common there.

The linked article is 10 years old, and the situation on ground has changed a lot, specifically due to concentrated efforts by the central government to prevent tax evasion. I'm not aware of the figures, and a majority chunk of income-earners still doesn't pay income tax, but it's most definitely much less than the 97% that you mentioned.

Tax evasion as I know it, and as has been informed to me by many financial consultants I've talked to, is now increasingly difficult. You really need to have back-channel contacts with the right people and spectacular know-how of the loopholes to pull it off. I'm talking about large-scale evasion here, but much of it stands true for small-scale as well.