tax authorities use various methods to reduce tax avoidance and tax evasion - increase tax rates to compensate for losses due to evasion - make the tax structure as complicated as possible - increase the percieved risk by auditing tax returns-simplify the tax structure ,minimising allowances and exemptions

which of the above methods could be used to help reduce tax evasion and avoidance

a - 1 and 4

b- 1 and 2

c- 3 and 4

d- 2 and 3