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Definition of Tax avoidance
1. Noun. The minimization of tax liability by lawful methods.
Definition of Tax avoidance
1. Noun. The legal exploitation of tax rules to minimize tax payments. ¹
¹ Source: wiktionary.com
Lexicographical Neighbors of Tax Avoidance
Literary usage of Tax avoidance
Below you will find example usage of this term as found in modern and/or classical literature:
1. The Flat Tax by Robert Ernest Hall, Alvin Rabushka (1995)
"These common approaches to tax avoidance, which try to reduce taxes by taking
... Most people don't even think of everyday deductions as tax avoidance. ..."
2. Model Tax Convention on Income and on Capitalby Oecd, Organisation for Economic Co-operation, (Paris) Organisation for Economic Co-ope, OECD Staff, Development. by Oecd, Organisation for Economic Co-operation, (Paris) Organisation for Economic Co-ope, OECD Staff, Development. (2000)
"The cost of such tax avoidance schemes to the residence country may be huge ...
The most common tax avoidance schemes involving tax sparing provisions may ..."
3. OECD small and medium enterprise outlookby Marian Murphy, Oecd by Marian Murphy, Oecd (2002)
"Certain features of taxation of the self-employed are believed to create loopholes
which could lead to tax avoidance or evasion. ..."
4. Corporate Tax Incentives for Foreign Direct Investment by W. Steven Clark (2001)
"... V ILLUSTRATION OF UNINTENDED tax avoidance FACILITATED BY TAX HOLIDAY INCENTIVE
tax avoidance and evasion opportunities created by tax holidays can be ..."
5. Explanatory Report on the Convention on Mutual Administrative Assistance in by Council of Europe (1989)
"... in itself — has increased the possibilities of tax avoidance and evasion and
therefore requires increasing co-operation among tax authorities; ..."
6. Taxation and Household Saving: Country Surveys by OECD Staff, Oecd, OCDE (1994)
"5.2 tax avoidance From 1 July, 1993, measures are to apply to counter tax avoidance
opportunities remaining after the introduction of the foreign tax credit ..."
Other Resources:
