Tax Avoidance and Tax Evasion – EC Library Guide
Introduction
and Tax Evasion
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Introduction
Tax avoidance and tax evasion
Tax avoidance: Reduction or minimisation of tax liability by lawful means. Source: EuroVoc
Tax evasion: Reduction or minimisation of tax liability by unlawful means. Source: EuroVoc
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- Last Updated: Sep 8, 2025 10:00 AM
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