Did Shah Jahan build the Taj Mahal as a form of tax evasion?

Was the Taj Mahal just a grand mausoleum, or could it have also been a way for Shah Jahan to channel imperial funds into a personal project under the guise of public or religious architecture?

Is there any historical evidence or scholarly discussion suggesting something like this?

How much tax would Shah Jahan owe the current Indian government for something like this today?