a legal method of avoiding a tax, distinct from tax evasion which is illegal avoidance, for tax avoidance, term used to describe not only illegal evasion of tax obligations but also the entirely legal ways by which a person may so arrange his affairs as to minimise, or even eliminate, tax liability, a legal action taken to minimise the amount of tax to be paid, kõigi seadusega lubatud vahendite ja seaduslünkade kasutamine maksu maksmisest hoidumiseks