[delinka]

In the US, it's "avoidance" (legal) vs "evasion" (illegal). I think those are terms even the IRS uses (I'm looking for a reference...)

In any case, loopholes are entirely the providence of complexity. We need a simple, non-regressive tax scheme that eliminates subsidies for companies. Maybe start with "40% tax" at the top and above (define "top") of income and profit. For individuals and families, turn it down from there down to poverty level (define "poverty level"). For companies, there's no poverty level. Individuals and families get to reduce their taxable income based on children, educational expenses, and medical expenses. Companies get to reduce their taxable income by spending money on valid expenses (paying employees and offering perks, office equipment and supplies, vehicles as necessary to operate the business, etc) - do away with accrual accounting.