TAX EVASION

TAX EVASION

tax evasion. The willful attempt to defeat or circumvent the tax law in order to illegally reduce one’s tax liability. ? Tax evasion is punishable by both civil and criminal penalties. ¡ª Also termed tax fraud. Cf. TAX AVOIDANCE. [Cases: Internal Revenue 5263; Taxation 1103. C.J.S. Internal Revenue ¡ì 847; Taxation ¡ì 1782.]
What is the legal equivalence of TAX EVASION in Chinese?
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