Tax Evasion
Definition / 定义
tax evasion:逃税,指个人或机构通过隐瞒收入、虚报成本、伪造账目等方式,非法少缴或不缴税款。(常与合法但有争议的 tax avoidance “避税/税务筹划”相对。)
Pronunciation / 发音
/ˈtæks ɪˈveɪʒən/
Examples / 例句
Tax evasion is a crime.
逃税是一种犯罪。
The investigation uncovered a complex scheme of tax evasion involving offshore accounts and false invoices.
调查揭露了一套复杂的逃税方案,涉及离岸账户和虚假发票。
Etymology / 词源
tax 意为“税”,来自拉丁语 taxare(评估、征税)。evasion 意为“逃避”,源自动词 evade(逃避、躲开)加名词后缀 -sion(表示行为或过程)。合起来 tax evasion 就是“对纳税义务的逃避(且通常指违法方式)”。
Related Words / 相关词
Literary Works / 文学作品
- The Panama Papers: Breaking the Story of How the Rich and Powerful Hide Their Money(Bastian Obermayer & Frederik Obermaier)
- Treasure Islands: Tax Havens and the Men Who Stole the World(Nicholas Shaxson)
- The Hidden Wealth of Nations: The Scourge of Tax Havens(Gabriel Zucman)
- Capital in the Twenty-First Century(Thomas Piketty)