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5.Structureofthestudy
ChapterI.Introduction
Tisstudycomprisesthreeparts.Temainbodyofthebookisdivided
intoeightchapters.
ChaptersIIandIIIsetthestageforfurtheranalysis.ChapterIIpro-
videsthefirstapproximationtothedefinitionoftaxavoidance–as
apracticewhichessentiallyiscontrarytothespiritofthelaw(ratio
legisinthebroadsense,uobjectandpurpose”oftaxlaw),andmaps
therelevantterminologicalfield.ChapterIIIexplainswhyweare
inneedofconceptionofthetaxavoidancejustifyingtheexistence
ofanti-avoidancerulesandwhatchallengesstemfromtheruleoflaw
idealwhichthisconceptionshouldaddress.Italsogivesanoverview
ofcommonethicalargumentsagainsttaxavoidanceandshowstheir
mainshortcomingsordemerits.
CentraltothisbookareproblemsdiscussedinChaptersIVtoVI.
ChapterIVexplicatestheconceptoftherationalityoflawbyexplain-
ingitasintelligibility:communicativeness,reasonability(justifiability)
andcoherence.ChapterVshowshowtaxavoidancerunscounterto
rationalityoflaw(law-as-rationalised)asexplainedbeforeandmakes
amoralcaseagainstitonthatbasis.Itarguesthattaxavoidanceshould
becounteredbecauseitviolatesrationalityoflaw–thedutytorational-
isealegaltext.ChapterVIdemonstrateshowrationalityofincometax
lawsisunderminedbytheinadequacyofanswersgivenbylegislatorsto
threebasicquestions:whattotax,wheretotaxandhowtotax.
ChaptersVII-VIIIcompletetheanalysisbyshowinghowtaxavoid-
ance,asapracticeviolatinglaw-as-rationalised,shouldbecountered
fromtheperspectiveofefectivenessandfairness.ChapterVIIposits
thatthreemeasuresshouldbeputinplacetocountertaxavoidance:
principle-basedlegislation,ageneralanti-avoidanceruleandapro-
grammeofco-operativecompliance.ChapterVIIIelucidatestaxmorale
aspectsoftaxavoidancebehaviour,andofanti-avoidancereactionto
it,andarguesthatinordertoelaborateonanappropriatenormative
responsetotaxavoidance,whereuappropriate”meansanefectiveand
faircombinationofcoerciveandnon-coercivemeasuresisneeded.