Tax avoidance is one of the thorny terms in public finance, as it is disputed in research by both economists and public finance scholars due to its ambiguity and the difficulty of distinguishing between it and the term tax evasion, as economists discuss it as a mechanism for improving the financial position of the company or not, while public finance scholars discuss it as a mechanism that the state or natural or legal persons may resort to to influence public revenues to achieve economic, social, political and financial goals, and since tax avoidance according to this perspective is a mechanism for getting rid of the tax burden or reducing it without violating the law when the law grants certain privileges to the taxpayer to reduce the tax burden or exemption from it when practicing some activities within the framework of ethical tax avoidance in order to achieve the financial policy that it adopts, as it may be achieved Avoidance without violating the text of the law, but it contradicts the goal that the legislator seeks to achieve when he enacted the law, since the law is a human-made one, it may be flawed and ambiguous in some of its details, and since the law is a set of abstract general rules that impose penalties for violating them without regard to intentions and motives, which prompts the taxpayer to exploit these loopholes to avoid tax liability,
Mikhlif et al. (Sun,) studied this question.