Tax noncompliance

tax evasiontax avoidance and tax evasiontax avoidancetax fraudincome tax evasiontax gapevasionskimmingevasion chargesabusive tax avoidance transactions
Tax noncompliance is a range of activities that are unfavorable to a government's tax system.wikipedia
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Tax avoidance

tax planningnot paying any taxestax loopholes
This may include tax avoidance, which is tax reduction by legal means, and tax evasion which is the criminal non-payment of tax liabilities.
Both tax evasion and some forms of tax avoidance can be viewed as forms of tax noncompliance, as they describe a range of activities that are unfavorable to a state's tax system.

Tax evasion

tax fraudincome tax evasionevasion
This may include tax avoidance, which is tax reduction by legal means, and tax evasion which is the criminal non-payment of tax liabilities.
Both tax evasion and avoidance can be viewed as forms of tax noncompliance, as they describe a range of activities that intend to subvert a state's tax system, although such classification of tax avoidance is not indisputable, given that avoidance is lawful, within self-creating systems.

Tax resistance

tax resistertax revolttax resisters
Individuals that do not comply with tax payment include tax protesters and tax resisters.
Because some believe taxation is oppressive, governments have always struggled with tax noncompliance and resistance.

Tax protester

tax protesterstax protestanti-tax
Individuals that do not comply with tax payment include tax protesters and tax resisters.
The Criminal Investigation (CI) division of the Internal Revenue Service investigates reports of violations of the federal criminal tax statutes, including tax evasion under, willful failure to file tax returns or pay tax under, willful filing of false returns under, and violations of other statutes, and refers tax cases to the Tax Division of the U.S. Department of Justice for prosecution.

Tax shelter

tax sheltersreduceshelter
Related terms for tax avoidance include tax planning and tax sheltering.

HM Revenue and Customs

HMRCHer Majesty's Revenue and CustomsHM Revenue & Customs
The UK "tax gap" is the difference between the amount of tax that should, in theory, be collected by the tax collection agency HMRC, against what is actually collected.
It estimated that total theoretical tax liabilities in that year were £590 billion, but £33 billion was not collected due to the "tax gap", made up of money lost to tax evasion, tax avoidance, error and unpaid tax debts.

Tax

taxationtaxeslevy
Tax noncompliance is a range of activities that are unfavorable to a government's tax system.

Edgar L. Feige

Its most general use describes non-compliant behaviors with respect to different institutional rules resulting in what Edgar L. Feige calls unobserved economies.

Gregory v. Helvering

In addition, judicial doctrines have accomplished the similar purpose, notably in the United States through the "business purpose" and "economic substance" doctrines established in Gregory v. Helvering.

Allison Christians

As the difference between the two concepts is currently becoming less clear, law professor Allison Christians deplores the condition that morality is being cited as a criterion instead of the rule of law.

Oliver Wendell Holmes Jr.

Oliver Wendell Holmes, Jr.Oliver Wendell HolmesHolmes
It can be traced to Oliver Wendell Holmes in Bullen v. Wisconsin.

United Kingdom

BritishUKBritain
The tax gap for the UK in 2016/17 was £33 billion, or 5.7% of total tax liabilities.

Tax protester arguments

argumentstax protester argumentargument
Many protesters continue posing the same arguments that the federal courts have rejected time and time again, ruling the arguments to be legally frivolous.

Nuclear weapon

atomic bombnuclear weaponsnuclear
In the UK case of Cheney v. Conn, an individual objected to paying tax that, in part, would be used to procure nuclear arms in unlawful contravention, he contended, of the Geneva Convention.

Geneva Conventions

Geneva Conventionillegal under international lawCommon Article 3
In the UK case of Cheney v. Conn, an individual objected to paying tax that, in part, would be used to procure nuclear arms in unlawful contravention, he contended, of the Geneva Convention.

Judge

JusticeJJjustices
His claim was dismissed, the judge ruling that "What the [taxation] statute itself enacts cannot be unlawful, because what the statute says and provides is itself the law, and the highest form of law that is known to this country."

Statute

statutorystatutesAct
His claim was dismissed, the judge ruling that "What the [taxation] statute itself enacts cannot be unlawful, because what the statute says and provides is itself the law, and the highest form of law that is known to this country."

Internal Revenue Service

IRSinternal revenueBureau of Internal Revenue
Intentionally filing a false tax return (a separate crime in itself) could constitute an attempt to evade the assessment of the tax, as the Internal Revenue Service bases its initial assessment (i.e., the formal recordation of the tax on the books of the U.S. Treasury) on the tax amount shown on the return.

Attendant circumstance

mitigating circumstanceaggravating factorcircumstance

Cheek v. United States

Cheek v. United States, 498 U.S. 192 (1991)
Under the Cheek Doctrine (Cheek v. United States), the United States Supreme Court ruled that a genuine, good faith belief that one is not violating the federal tax law (such as a mistake based on a misunderstanding caused by the complexity of the tax law itself) would be a valid defense to a charge of "willfulness" ("willfulness" in this case being knowledge or awareness that one is violating the tax law itself), even though that belief is irrational or unreasonable.

Installment Agreement

In cases where a taxpayer does not have enough money to pay the entire tax bill, the IRS can work out a payment plan with taxpayers, or enter into a collection alternative such as a partial payment Installment Agreement, an Offer in Compromise, placement into hardship or "currently non-collectable" status or file bankruptcy.