Tax Noncompliance

Tax noncompliance is a selection of activities that are unfavorable into a state’s tax program. This may contain tax avoidance, which is tax reduction through legal means, and tax evasion which is the criminal non-payment of tax liabilities. The use of the term ‘noncompliance’ to refer to tax avoidance, even so, is not common or standard, and similar terms are also used differently through different authors.