Because tax avoidance is a legal behavior in general, and it is an illegal behavior in part, we can regard it as a partial violation of law.

由于避税在整体上具有合法性，而在局部上具有违法性，所以可视其为局部违法行为。

youdao

The tax avoidance often refers to a behavior of taxpayers, taking advantage of leaks and shortcomings of tax law, use a public or legal forms to lessen or avoid their taxations.

避税，多指纳税人利用税法规定的缺漏或不足，通过某种公开的或形式上不违法的方式来减轻或规避其本应承担的纳税义务的行为。

youdao

Tax-avoidance legal regulating includes regulating by legislation and regulating by law interpretation, on the common basis of principle of tax in line with substance of the things.

避税的法律现制包括立法规制与通过法律解释的规制，其共同的工具是实质课税原则。

youdao

This new procurement protocol is likely to deter many businesses from involvement in schemes and arrangements which might fall foul of tax avoidance law.

BBC: Budget 2013: National Insurance, the Cinderella tax

Conscious avoidance is an expansive reading of the law.

FORBES: Case Closed For Lay, Skilling

Allow HM Revenue and Customs to declare any scheme designed purely to allow the avoidance of tax "null and void" in law.

BBC: Bill-by-bill: Guide to MPs' private members' bills