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单词 avoision
释义

avoision

/əˈvoɪʒ(ə)n /
(also tax avoision)
noun [mass noun]
The arrangement of one’s financial affairs so as to avoid or minimize tax liability in such a way that it is not clear whether this constitutes lawful avoidance of tax or illegal tax evasion: tax avoision is a consequence of the web of tax rules that has undermined compliance [as modifier]: the higher the tax rate, the more popular the avoision schemes...
  • It is often difficult to distinguish avoidance from evasion. A new term, "tax avoision" was invented to describe the grey area between the two.
  • Such activity is closer to tax avoision, where avoidance shades into evasion, than are the government-sponsored schemes which are now to be arbitrarily chopped back.
  • This other drug legalization movement is an example of what theorists call legal avoision.

Origin

1970s: blend of avoidance (see avoid) and evasion.

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更新时间:2024/12/23 4:36:31