Did you know that Evasion and Avoidance are sometimes used as synonyms in connection with tax matters?
A useful difference may, however, be drawn between them. Evasion should be applied to the escape from taxation accomplished by breaking the law - deliberate omission to report a taxable item, for example.
The term avoidance is the available to cover escaped accomplished by legal procedure which may be contrary to the intent of the tax law's sponsors but nevertheless do not violate the law.