Jest zasadnicza różnica między "tax evasion" i "tax avoidance".

Longman Dictionary of Contemporary English:
tax evasion [uncountable] - the crime of paying too little tax
tax avoidance [uncountable] - the practice of trying to pay less tax in legal ways

Tak więc "tax evasion" to uchylanie się od płacenia podatków (przestępstwo), a "tax avoidance" to unikanie podatków w sposób formalnie zgodny z prawem, czyli często właśnie obejście prawa. W linku poniżej (co prawda izraelskim:), ale z pewnością pisał to "English native speaker") czytamy o "tax avoidance" (nie "tax evasion"!):
Finally, the special tax adjustment chapter contains a general anti-tax avoidance clause. Any transaction that lacks a reasonable business purpose and results in a decrease in taxable income is subject to adjustment by the tax authority. The tax authority would have the legal basis to challenge any transaction on the basis of tax avoidance.