Tax avoidance is one of methods of tax burden reduction. It is connected with the choice
for achieving specific economic purposes of such civil law transaction which differs from
the one usually taken in such circumstances. The only reason for this choice of taxpayer is to reduce the burden of tax. The issue of tax avoidance is connected with a huge concern of doctrine representatives from different countries. As the concept of circumvention of the law was derived from the Roman law, it is typical for the continental law systems. In the common law system rather than concept of circumvention of the law there are used judicial doctrines, particularly the doctrine of economic purpose, which generally can be entitled economic way of interpretation of tax law. The application of this doctrine is to prevent the taxpayer from reduction of tax burden through formation or transformation of his civil law actions in conformity with the law, but taken in order to avoid tax.
