The best replacement for tax evasion is tax avoidance.

The best alternatives to tax evasion are rated as following:
★★★★★  tax avoidance
★★  avoidance
★  tax fraud
★  tax planning
  fraud
  money laundering

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Google Trends

Scale is based on the average worldwide traffic of tax evasion in all years. Click on graph for more.
tax evasion
tax avoidance
avoidance