Union Finance Minister Arun Jaitley on Saturday said the country can have a lower tax regime only when the tax payer base increases and tax evasion comes down.Speaking at a function here Jaitley said if all pay their taxes then the tax rates could be brought down and higher the evasion and exemptions the higher will be the tax rate.According to him moderate tax rate and evasion cannot coexist.Jaitley also urged the bank borrowers to repay their loans and pay their taxes without evading the same.He said 'Make in India' is not just a slogan and manufacturing is where a large number of jobs are housed.