whereas tax fraud and tax evasion constitute illegal activities involving evading tax liabilities, while, on the other hand, tax avoidance is the legal but questionable utilisation of the tax regime to reduce or avoid tax liabilities, and aggressive tax planning consists in taking advantage of the technicalities of a tax system, or of mismatches between two or more tax systems, for the purpose of reducing tax liability;
ker so davčne goljufije in davčne utaje nezakonite dejavnosti utaje davčnih obveznosti, medtem ko je izogibanje davkom zakonita, vendar vprašljiva uporaba davčnega sistema za zmanjšanje davčnih obveznostih ali izogibanje tem, agresivno davčno načrtovanje pa je izkoriščanje tehničnih značilnosti davčnega sistema ali neskladnosti med dvema ali več davčnimi sistemi, da bi se davčna obveznost zmanjšala;