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evasion of tax

   Also found in: Wikipedia 0.04 sec.

evasion of tax n. the intentional attempt to avoid paying taxes through fraudulent means, as distinguished from late payment, using legal "loopholes" or errors. (See: income tax, estate tax)
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? References in periodicals archive
A covered opinion is written advice that concerns one or more federal tax issues arising from (1) a listed transaction, (2) a plan or arrangement, the principal purpose of which is the avoidance or evasion of any tax, or (3) any plan or arrangement, a significant purpose of which is avoidance or evasion of tax if the written advice is (a) a reliance opinion (i.
New Circular 230 regulations impose strict standards for tax ... by MacIvor, Alexis A. / Tax Executive
STOCKHOLM, Sweden -- Swedish public prosecutors today laid charges against present and former employees of Ericsson (NASDAQ: ERICY) for evasion of tax control.
Ericsson States Its Views on Prosecution by Business Wire
Prior to this amendment, the definition of "tax shelter" was defined as a plan or arrangement having as its principal purpose the avoidance or evasion of tax.
The definition of a corporate tax shelter under sections 6662 and ... by Tax Executive
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