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In this chapter I consider the concepts of “tax avoidance” and “aggressive tax planning” (“ATP”) and ask whether they are a single concept or two separate concepts, and whether they are legal or political concepts. I begin by discussing what is the difference between a legal and a political concept, and then ask whether tax avoidance and ATP are a single concept or two separate concepts. I then discuss briefly the meaning of tax avoidance and follow that by a somewhat longer discussion of the meaning of ATP. Finally, I reach some concluding comments about tax avoidance and ATP.

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Tax Avoidance and Aggressive Tax Planning—Legal or Political Concepts?

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  • 发表日期：

    2025年

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  • Philip Baker

摘要

In this chapter I consider the concepts of “tax avoidance” and “aggressive tax planning” (“ATP”) and ask whether they are a single concept or two separate concepts, and whether they are legal or political concepts. I begin by discussing what is the difference between a legal and a political concept, and then ask whether tax avoidance and ATP are a single concept or two separate concepts. I then discuss briefly the meaning of tax avoidance and follow that by a somewhat longer discussion of the meaning of ATP. Finally, I reach some concluding comments about tax avoidance and ATP.