With countries all over the world requiring increased revenue to cover expenditures related to the Covid-19 pandemic, and with increasing cross-border cooperation in sharing financial account and other data, we hear the phrase tax evasion liberally applied to all sorts of non-compliance with the tax laws. The ubiquitous usage of this phrase actually dilutes its meaning and impact. It also allows very different types of non-compliance attributable to very different causes to be lumped together. And framing non-compliance as tax evasion creates an environment in which tax agency personnel can undermine, or ignore, taxpayer rights and protections.
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