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. — Also termed tax fraud. Cf. TAX AVOIDANCE. [Cases: Internal Revenue 5263; Taxation 1103. C.J.S. Internal Revenue § 847; Taxation § 1782.]

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词条贡献者

资深译员Michael，国内知名法学院法律翻译专业，擅长翻译各类与劳动诉讼相关的法律文件。