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# Long description

This image outlines what constitutes tax evasion. At the top are the words: ‘Tax evasion is a fraudulent tax practice where a taxpayer adopts illegal measures for refraining from tax liability.’ There is then a diagram showing how someone might avoid declaring income. The words ‘undisclosed income’, ‘taxpayer’ and ‘disclosed income’ sit next to one another, each represented with an icon. There is an arrow labelled ‘tax payment’ pointing to the words ‘tax department’, also represented as an icon.