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Criminal Justice and Taxation$
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Peter Alldridge

Print publication date: 2017

Print ISBN-13: 9780198755838

Published to Oxford Scholarship Online: April 2017

DOI: 10.1093/acprof:oso/9780198755838.001.0001

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Avoidance and Evasion

Avoidance and Evasion

Chapter:
(p.25) 3 Avoidance and Evasion
Source:
Criminal Justice and Taxation
Author(s):

Peter Alldridge

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780198755838.003.0003

The chapter examines the relationship between evasion and avoidance of tax, and the recent events which blur that distinction. The traditional distinction is that evasion is criminal and avoidance not. It has been challenged by the way in which some prosecutions are conducted; by rhetorical blurrings of the distinction so as to indicate that evaders and avoiders might be equally culpable, and that even if they are not they are two sides of the same coin; by the increase in attention to ‘offshore’—which might be a conduit either for evasion or avoidance; and by a number of other factors. The chapter argues that the distinction between evasion and avoidance is a valuable one and should not be undermined.

Keywords:   tax evasion, tax avoidance, rule of law, anti-avoidance, constructive compliance

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