Musings 21

Tax efficiency, tax avoidance and tax evasion are three different things. Tax efficiency represents tax-saving courses of action that our lawmakers intended should be open to us, and it should therefore be encouraged, not penalised; however, it should be a criminal offence to have a hand in the commission, preparation or instigation of tax avoidance as well as of tax evasion.

[Related post: Musings 9]


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