As long as an individual follows the tax code, and acts legally, the tax avoidance strategies are likely to be viewed by that individual as ethical. ... Thus, consequentialist individuals may well conclude that tax avoidance strategies are unethical.

Is tax avoidance ever ethical?

Avoiding tax by 'bending' the rules of the tax system is not illegal, but it is seen by many as operating within the letter rather than the spirit of the law. ... Tax avoidance has been branded by some as an 'immoral' and unethical practice that undermines the integrity of the tax system.

Is tax avoidance morally wrong and why?

Despite the fact that the Utilitarianism and the Deontology approaches do not bring a unique result, this examination indicates that, in general, tax avoidance is unethical. The only possibility in which tax avoidance would be ethical is when the government is expected to spend the tax revenue in a not good way.