evasion of tax

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Related to Tax avoidance and tax evasion: Tax planning

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)

References in periodicals archive ?
Further bolstering the case for transparency, the uneven reputational risk of naming and shaming based on celebrity status or name brand visibility ought to motivate members of society whose tax affairs tell a different story to bring their governments to account for failing to delineate between tax avoidance and tax evasion in a comprehensive manner.
ix) Complexity of the tax system, the tax structure and the tax laws with frequent changes create tax loopholes, inconsistencies, uncertainty, and confusion which promote tax avoidance and tax evasion.
The Liberal Democrats have done a good job in this Parliament in keeping the issues of tax avoidance and tax evasion near the top of the political agenda and the recent contribution of Ian Swales MP in this regard deserves some praise.