名词解释题法律规避(evasion of law)
名词解释题
法律规避(evasion of law)
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单选题Federal tax evasion is a serious crime that places an unfair tax burden on those members of society who pay their fair share. To reduce the incidence of tax evasion, the government needs to prosecute a few high• profile individuals whose cases will receive substantial media attention.The argument above relies on which of the following assumptions?AThe tax system is so complicated that even people who try to comply with it may inadvertently not pay some of their taxes.BThe average citizen will be less likely to evade taxes after he or she sees a high-profile individual prosecuted for tax evasion.CTax revenues collected from high-profile tax evaders will help to alleviate the unfair tax burden on honest citizens.DAlthough it is difficult to secure a conviction on a charge of tax evasion, if the government focuses its efforts on a small number of high-profile individuals, the odds of obtaining a conviction will increase.EWhile there is no universal measure for determining whether a taxation system is “fair” or “unfair,” the current system was constructed by Congress to represent the societal priorities and values of the American people.
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多选题下列有关法律规避的效力问题,说法正确的有 ( )A以华赫特、魏斯等为代表的早期学者认为法律规避是一种有效的行为B法律规避的效力问题存在的另一种分歧是一些学者认为法律规避是一种无效行为C主张法律规避无效的学者认为它是一种违反公共秩序的行为D根据“欺诈使一切归丁无效”原则,应否定法律规避行为的效力E主张法律规避无效的部分国家规定禁止规避本国强行法和外国强行法