Avoid a tax, Dodge a tax 和 Evade tax法律术语分析
2017-09-02 08:38:10 etogether.net 网络 次
以上词组都有力图不缴纳税收之含义。其中，avoid a tax指通过合法途径巧妙规避税收，故为“避税”或“规避赋税”[1]。 而evade tax (偷税，逃税）则指非法的“偷税漏税”[2]。同理, tax avoidance与tax evasion也有此种差别，即前者为合法规避, 后者则为一种犯罪（请参见该两种术语的差别比较）。dodge a tax等同evade tax,但从严格意义上讲，其并不是一个正式法律术语[3]。
[1 ] "To prevent the occurrence of or responsibility for esp. through lawful means. ” Cf. Linda Picard Wood, J. D. Meniam Webster's Dictionary of Law，at p. 40，Meniam-Webster, Incorporated Springfield, Massachusetts (1996).
[2 ]“To unlawfully fail to pay (taxes) through fraudulent or deceptive means. ”Id. at p. 171.
[3 ] "To evade responsibility or a duty, esp. by trickery or deceit." Cf. Philip Babcock Gove, Ph. D.，Webster's Third New International Dictionary of the English Language， at p. 667, G & C Meniam Co. (1976).
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