Is it mandatory for each company to pay dividends to its shareholders?

Many companies do not pay dividends despite earnings.The Board of Directors decide the dividend policy depending upon the earnings, the growth objectives, the funded debt reduction policy and much depends upon the presentation by the operating officer of the company.You determine if the dividends are to be reinvested or paid directly to you. Can't tell you how to evade taxes because when you are caught, I don't want to be an accessory to your fraud.