Marta Gordon
The circumvention of law or tax avoidance? Terminological remarks
Summary
The growing number of taxpayers using the aggressive practices of tax optimization and planned legislative actions concerning this issue have resulted in the increased interest in this particular matter. At the same time, the increasing adoption of civilianistic terminology of the circumvention of law to describe the regulations counteracting tax avoidance can be observed. The study aims at correcting this terminological misunderstanding thanks to the analysis of basic structural assumptions of both the circumvention of law and anti-avoidance rules as well as the demonstration of differences between these two institutions.