Tax Opportunism and the Concept of Taxpayer's Legal Interests: The Correlation of Categories and Law Enforcement Problems

A choice of terms describing lawful and unlawful ways to diminish tax duties remains debatable. The author suggests to use ‘tax opportunism’ term, which was developed in economics, as the model of taxpayers’ behavior aimed at diminishing tax duties. The tax avoidance is the usage of state-provided tax benefits to pay taxes no more than what is established by law. The tax avoidance is described as the legitimate interest of corporate taxpayers due to aims of making profits and securing the property.