B1 Non-refereed article in a scientific journal
Veron kiertäminen, veronkierto vai verolain kiertäminen – terminologinen tarkastelu
Authors: Reijo Knuutinen
Publisher: Kustannusosakeyhtiö Verotus
Publishing place: Helsinki
Publication year: 2014
Journal:: Verotus
Volume: 64
Issue: 2/2014
First page : 169
Last page: 177
Abstract
The article concerns the terminology tax planning and tax avoidance. There are some differences and tensions between the exact legal temrs and the terms used in the press and public discussions.