澳洲留学生论文代写:避税的定义

在我们进一步讨论之前,我们必须先定义避税和逃税。避税被定义为“利用法律手段改变个人的财务状况,以降低所欠所得税的金额”。这通常是通过声称允许扣除和信用“[8]”来实现的。在1873年,美国诉Isham一案中,法院裁定,在遵循[9]法律程序的情况下,公司不得对减轻税收负担的活动承担责任。该意见概述了避税的界限,即接受这是一种合法的减少纳税的方式;因此,这是一个完全合法的税收结构。然而,当个人或公司利用税法中的漏洞,通过合法但与税法目的相反的方式,将税收负担减到最小时,这种行为就被认为是不道德的。离岸公司或空壳公司是一个完美的例子,巧妙的税收计划,以减少或完全避免税务责任。因此,我们可以说,避税是不道德的,因为它利用了政府没有预料到或没有察觉到的税收结构漏洞。
澳洲留学生论文代写:避税的定义
Before we proceed further, we have to define tax avoidance and tax evasion. Tax avoidance is defined as “the use of legal methods to modify an individual’s financial situation to lower the amount of income tax owed. This is generally accomplished by claiming the permissible deductions and credits”[8].  In 1873 case, US vs Isham, the court gave a ruling that a company cannot be held liable for the activities that are undertaken to reduce the tax burden while following a legal process[9]. This opinion outlines the boundaries of tax avoidance, which is the acceptance that this is a legal way to reduce tax payments; therefore it is a perfectly legal tax structure. However, when an individual or a company exploits the gaps in the tax law and minimizes the tax burden through legal but opposite to the purpose of tax law, then such act is construed as unethical. The offshore or shell companies are a perfect example of clever tax planning to minimize or totally avoid the tax liability. Hence, we can say that tax avoidance is unethical since it uses the gaps in the tax structure that were not expected or perceived by the government.

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