Consumption, company factory operation and sales, investment expenses, etc. It all includes tax.
The statement that taxation is an important basis and indicator of GDP is a bit exaggerated. However, tax increase will affect aggregate demand and investment. From this perspective, taxes will indeed affect the growth of GDP in the long run.
Tax evasion is the same as black market. This underground economy depends on the effective supervision of the tax department. It should not be included in GDP before it is discovered.