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词汇 avoision
释义

Definition of avoision in English:

avoision

(also tax avoision)
nounəˈvɔɪʒ(ə)nəˈvɔɪʒən
mass noun
  • The arrangement of one's financial affairs so as to avoid or minimize tax liability in such a way that it is not clear whether this constitutes lawful avoidance of tax or illegal tax evasion.

    tax avoision is a consequence of the web of tax rules that has undermined compliance
    as modifier the higher the tax rate, the more popular the avoision schemes
    Example sentencesExamples
    • The term 'tax avoision' has come to be used to refer to those practices the speaker regards, not as dishonest evasion but, even so, as unacceptable tax avoidance.
    • Such activity is closer to tax avoision, where avoidance shades into evasion, than are the government-sponsored schemes which are now to be arbitrarily chopped back.
    • This other drug legalization movement is an example of what theorists call legal avoision.
    • It is often difficult to distinguish avoidance from evasion. A new term, "tax avoision" was invented to describe the grey area between the two.

Origin

1970s: blend of avoidance (see avoid) and evasion.

Definition of avoision in US English:

avoision

(also tax avoision)
nounəˈvɔɪʒənəˈvoiZHən
  • The arrangement of one's financial affairs so as to avoid or minimize tax liability in such a way that it is not clear whether this constitutes lawful avoidance of tax or illegal tax evasion.

    tax avoision is a consequence of the web of tax rules that has undermined compliance
    as modifier the higher the tax rate, the more popular the avoision schemes
    Example sentencesExamples
    • This other drug legalization movement is an example of what theorists call legal avoision.
    • It is often difficult to distinguish avoidance from evasion. A new term, "tax avoision" was invented to describe the grey area between the two.
    • The term 'tax avoision' has come to be used to refer to those practices the speaker regards, not as dishonest evasion but, even so, as unacceptable tax avoidance.
    • Such activity is closer to tax avoision, where avoidance shades into evasion, than are the government-sponsored schemes which are now to be arbitrarily chopped back.

Origin

1970s: blend of avoidance (see avoid) and evasion.

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