以上詞組都有力圖不繳納稅收之含義。其中，avoid a tax指通過合法途徑巧妙規(guī)避稅收，故為“避稅”或“規(guī)避賦稅”[1]。 而evade tax (偷稅，逃稅）則指非法的“偷稅漏稅”[2]。同理, tax avoidance與tax evasion也有此種差別，即前者為合法規(guī)避, 后者則為一種犯罪（請參見該兩種術(shù)語的差別比較）。dodge a tax等同evade tax,但從嚴(yán)格意義上講，其并不是一個正式法律術(shù)語[3]。
[1 ] "To prevent the occurrence of or responsibility for esp. through lawful means. ” Cf. Linda Picard Wood, J. D. Meniam Webster's Dictionary of Law，at p. 40，Meniam-Webster, Incorporated Springfield, Massachusetts (1996).
[2 ]“To unlawfully fail to pay (taxes) through fraudulent or deceptive means. ”Id. at p. 171.
[3 ] "To evade responsibility or a duty, esp. by trickery or deceit." Cf. Philip Babcock Gove, Ph. D.，Webster's Third New International Dictionary of the English Language， at p. 667, G & C Meniam Co. (1976).
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