This was not just a tax dodge.

这不仅仅是逃税的问题。

《柯林斯英汉双解大词典》

But to placate revenue-ravenous governors and mayors who see the Internet as simply a grand sales-tax dodge, Congress set up a 19-member commission to examine whether and how to tax commerce on the Internet.

FORBES: Fact and Comment

"As far as I can tell, the idea behind Apple was a tax dodge, " music journalist Douglas Wolk says.

NPR: The Beatles' Apple Records: 40 Years Later

It also produced a new set of guidelines, under which funds must show that they aren't just a tax dodge.

FORBES: Teutonic Tinsel