International tax avoidance - attempt to define the concept and to distinguish it from international tax evasion and international tax planning

Abstract

The article makes an attempt to define ‘international tax avoidance’ and systematize the terminology often used when referring to reduction of tax burden like tax optimization or aggressive tax planning by presenting the terminological triad: tax evasion – tax avoidance – tax planning, which should be applied when qualifying taxpayer’s actions leading to payment of less taxes. Particular attention is given to where the boundaries among those terms should be crossed.