The Borderlines between the Concept of Tax Avoidance and the Other Similar Concepts

Abstract

This paper discusses differences between concepts of tax avoidance, tax evasion, aggressive tax planning and tax mitigation. Also, relationships between concepts of tax avoidance and tax abuse, and concepts of tax evasion and tax fraud are provided. At the end of the paper, a comprehensive scheme shows the most significant features of concepts in question which allows easily to draw borderlines between these concepts.