The Tax evasion reference article from the English Wikipedia on 24-Apr-2004
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Tax evasion

Tax evasion is the general term for efforts by persons and companies to evade the payment of taxes by breaking the tax code. By contrast tax avoidance is the legal exploit of the tax regime to one's own advantage.

Tax avoidance may be considered as either the amoral dodging of one's duties to society or the right of every citizen to find all the legal ways to avoid paying too much tax. Tax evasion, on the other hand, is a crime in almost all countries and subjects the guilty party to various fines or even imprisonment.

Some tax evaders see their efforts to evade taxation as based upon some novel legal theory, these individuals and groups are generally known as tax protesters. U.S. tax protesterss are an example of this kind of approach to tax evasion that has generally ended in failure for those making such claims. True tax protesters deny tax evasion: They are refusing to pay the tax rather than attempting to deceive the tax man.

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