Definition of Evasion

An act of eluding, dodging, or avoiding, or avoidance by artifice. City of Wink v. Griffith Amusement Co., 129 Tex.40, 100 S.W.2d 695, 701. A subtle endeavoring to set aside truth or to escape the punishment of the law. Tax “evasion” is to be distinguished from tax “avoidance,” the former meaning the illegal nonpayment of taxes due, the latter referring to the legal reduction or nonpayment of taxes through allowable deductions, exemptions, etc.

That's the definition of Evasion in Black's Law Dictionary 6th Edition. Courtesy of Cekhukum.com.