Tax evasion is fraud. With tax evasion you’re lying to the government, you’re taking things that are not within the law, and you’re trying to save money. There’s a level of intent with tax evasion. You have the intent to defraud the government and you take actions to do so. With tax avoidance, that’s looking at the laws and operating within the laws, but taking advantage of all the deductions and doing what you can to make sure you pay your share but nothing more.