The Borderlines between the Concept of Tax Avoidance and the Other Similar Concepts

20 Pages Posted: 1 Oct 2014

Date Written: September 30, 2014

Abstract

This paper discusses differences between concepts of tax avoidance, tax evasion, aggressive tax planning and tax mitigation. Also, relationships between concepts of tax avoidance and tax abuse, and concepts of tax evasion and tax fraud are provided. At the end of the paper, a comprehensive scheme shows the most significant features of concepts in question which allows easily to draw borderlines between these concepts.

Keywords: Tax avoidance, tax evasion, aggressive tax planning, tax mitigation, tax abuse, tax fraud, tax planning

JEL Classification: H02, K34

Suggested Citation

Lenkauskas, Edvinas, The Borderlines between the Concept of Tax Avoidance and the Other Similar Concepts (September 30, 2014). Available at SSRN: https://ssrn.com/abstract=2503436 or http://dx.doi.org/10.2139/ssrn.2503436

Edvinas Lenkauskas (Contact Author)

Motieka & Audzevicius PLP ( email )

Gyneju str. 4
Vilnius
Lithuania

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