adókerülést

Adókerülés, often translated as tax avoidance, refers to the legal practice of minimizing one's tax liability through careful planning and the use of available tax reliefs and deductions. This is distinct from tax evasion, which involves illegal methods to escape taxation. Adókerülés is a legitimate strategy employed by individuals and corporations to reduce the amount of tax they owe by taking advantage of the provisions within existing tax laws.

Examples of adókerülés include making contributions to tax-advantaged savings accounts, claiming eligible business expenses, utilizing tax credits for specific activities like investments in research and development, or structuring financial affairs in a way that attracts lower tax rates. The core principle is to operate within the boundaries of the law, exploiting loopholes or specific provisions designed by lawmakers to encourage certain behaviors or support particular sectors of the economy.

Tax authorities often scrutinize these practices, and there are regulations in place to prevent aggressive tax avoidance that may undermine the intent of tax legislation. The line between acceptable tax avoidance and unacceptable tax evasion can sometimes be blurred, leading to legal challenges and differing interpretations. Therefore, individuals and businesses engaging in adókerülés often seek professional advice from tax accountants or lawyers to ensure their practices are compliant with current tax laws and regulations.