SlideShare a Scribd company logo
1 of 1
Download to read offline
ACC312 Federal Taxation
Tax avoidance/Tax evasion questions
1. The entity variable: Which entity undertakes the transaction?
2. The time period variable: During which tax year or years does the transaction occur?
3. The jurisdiction variable: In which tax jurisdiction does the transaction occur?
4. The character variable: What is the tax character of the income from the transaction?
Solution
Tax evasion is the illegal means of reducing taxes.
tax planning has four variables.
1. entity
2. Time period
3. Jurisdiction
4. Character
so, the above four questions are based on the tax planning variables.

More Related Content

More from arihanthtoysandgifts

How do humans detect color Considering your answer to this question.pdf
How do humans detect color Considering your answer to this question.pdfHow do humans detect color Considering your answer to this question.pdf
How do humans detect color Considering your answer to this question.pdfarihanthtoysandgifts
 
Identify the unique characteristics of auditing professionSoluti.pdf
Identify the unique characteristics of auditing professionSoluti.pdfIdentify the unique characteristics of auditing professionSoluti.pdf
Identify the unique characteristics of auditing professionSoluti.pdfarihanthtoysandgifts
 
Hemophilia is a recessive trait. The dominant trait is normal blood d.pdf
Hemophilia is a recessive trait. The dominant trait is normal blood d.pdfHemophilia is a recessive trait. The dominant trait is normal blood d.pdf
Hemophilia is a recessive trait. The dominant trait is normal blood d.pdfarihanthtoysandgifts
 
Explain the purpose of the Medium Access Control (MAC) timing paramet.pdf
Explain the purpose of the Medium Access Control (MAC) timing paramet.pdfExplain the purpose of the Medium Access Control (MAC) timing paramet.pdf
Explain the purpose of the Medium Access Control (MAC) timing paramet.pdfarihanthtoysandgifts
 
find the payment necessary to amortize 8 loan of $1500 for 19 compo.pdf
find the payment necessary to amortize 8 loan of $1500 for 19 compo.pdffind the payment necessary to amortize 8 loan of $1500 for 19 compo.pdf
find the payment necessary to amortize 8 loan of $1500 for 19 compo.pdfarihanthtoysandgifts
 
explain why HCO3- levels can be calculated from pH and pCO2 levels.pdf
explain why HCO3- levels can be calculated from pH and pCO2 levels.pdfexplain why HCO3- levels can be calculated from pH and pCO2 levels.pdf
explain why HCO3- levels can be calculated from pH and pCO2 levels.pdfarihanthtoysandgifts
 
Describe the arrangement of neurons in the primary motor cortexS.pdf
Describe the arrangement of neurons in the primary motor cortexS.pdfDescribe the arrangement of neurons in the primary motor cortexS.pdf
Describe the arrangement of neurons in the primary motor cortexS.pdfarihanthtoysandgifts
 
Cell Image Cell type eukaryotic cell t prokaryotic cell Solution.pdf
Cell Image Cell type eukaryotic cell t prokaryotic cell Solution.pdfCell Image Cell type eukaryotic cell t prokaryotic cell Solution.pdf
Cell Image Cell type eukaryotic cell t prokaryotic cell Solution.pdfarihanthtoysandgifts
 
An inbred line of Drosophila will drink sugar water to which small am.pdf
An inbred line of Drosophila will drink sugar water to which small am.pdfAn inbred line of Drosophila will drink sugar water to which small am.pdf
An inbred line of Drosophila will drink sugar water to which small am.pdfarihanthtoysandgifts
 
a total of 100 students are taking a history exam. each student is r.pdf
a total of 100 students are taking a history exam. each student is r.pdfa total of 100 students are taking a history exam. each student is r.pdf
a total of 100 students are taking a history exam. each student is r.pdfarihanthtoysandgifts
 
A case study of a young man with a viral infection In the late winte.pdf
A case study of a young man with a viral infection  In the late winte.pdfA case study of a young man with a viral infection  In the late winte.pdf
A case study of a young man with a viral infection In the late winte.pdfarihanthtoysandgifts
 
A child drops a ball from a bridge. The ball strikes the water under.pdf
A child drops a ball from a bridge. The ball strikes the water under.pdfA child drops a ball from a bridge. The ball strikes the water under.pdf
A child drops a ball from a bridge. The ball strikes the water under.pdfarihanthtoysandgifts
 
2. A resistant inbred cultivar and a susceptible inbred cultivar are.pdf
2. A resistant inbred cultivar and a susceptible inbred cultivar are.pdf2. A resistant inbred cultivar and a susceptible inbred cultivar are.pdf
2. A resistant inbred cultivar and a susceptible inbred cultivar are.pdfarihanthtoysandgifts
 
Write the program in MIPS that declares an array of positive integer.pdf
Write the program in MIPS that declares an array of positive integer.pdfWrite the program in MIPS that declares an array of positive integer.pdf
Write the program in MIPS that declares an array of positive integer.pdfarihanthtoysandgifts
 
Why does a diploid mother cell that undergoes meiosis produce four h.pdf
Why does a diploid mother cell that undergoes meiosis produce four h.pdfWhy does a diploid mother cell that undergoes meiosis produce four h.pdf
Why does a diploid mother cell that undergoes meiosis produce four h.pdfarihanthtoysandgifts
 
What is an intumescent material Where is it used SolutionAn .pdf
What is an intumescent material Where is it used  SolutionAn .pdfWhat is an intumescent material Where is it used  SolutionAn .pdf
What is an intumescent material Where is it used SolutionAn .pdfarihanthtoysandgifts
 
1. How can a computer with only 2G of physical memory run two progra.pdf
1. How can a computer with only 2G of physical memory run two progra.pdf1. How can a computer with only 2G of physical memory run two progra.pdf
1. How can a computer with only 2G of physical memory run two progra.pdfarihanthtoysandgifts
 
this is VerilogHDL classAre these legal identifiersa. system1.pdf
this is VerilogHDL classAre these legal identifiersa. system1.pdfthis is VerilogHDL classAre these legal identifiersa. system1.pdf
this is VerilogHDL classAre these legal identifiersa. system1.pdfarihanthtoysandgifts
 
Transactions made by Ivanhoe Company for the month of March are shown.pdf
Transactions made by Ivanhoe Company for the month of March are shown.pdfTransactions made by Ivanhoe Company for the month of March are shown.pdf
Transactions made by Ivanhoe Company for the month of March are shown.pdfarihanthtoysandgifts
 
The plastic behavior of materials is explained by dislocation theory..pdf
The plastic behavior of materials is explained by dislocation theory..pdfThe plastic behavior of materials is explained by dislocation theory..pdf
The plastic behavior of materials is explained by dislocation theory..pdfarihanthtoysandgifts
 

More from arihanthtoysandgifts (20)

How do humans detect color Considering your answer to this question.pdf
How do humans detect color Considering your answer to this question.pdfHow do humans detect color Considering your answer to this question.pdf
How do humans detect color Considering your answer to this question.pdf
 
Identify the unique characteristics of auditing professionSoluti.pdf
Identify the unique characteristics of auditing professionSoluti.pdfIdentify the unique characteristics of auditing professionSoluti.pdf
Identify the unique characteristics of auditing professionSoluti.pdf
 
Hemophilia is a recessive trait. The dominant trait is normal blood d.pdf
Hemophilia is a recessive trait. The dominant trait is normal blood d.pdfHemophilia is a recessive trait. The dominant trait is normal blood d.pdf
Hemophilia is a recessive trait. The dominant trait is normal blood d.pdf
 
Explain the purpose of the Medium Access Control (MAC) timing paramet.pdf
Explain the purpose of the Medium Access Control (MAC) timing paramet.pdfExplain the purpose of the Medium Access Control (MAC) timing paramet.pdf
Explain the purpose of the Medium Access Control (MAC) timing paramet.pdf
 
find the payment necessary to amortize 8 loan of $1500 for 19 compo.pdf
find the payment necessary to amortize 8 loan of $1500 for 19 compo.pdffind the payment necessary to amortize 8 loan of $1500 for 19 compo.pdf
find the payment necessary to amortize 8 loan of $1500 for 19 compo.pdf
 
explain why HCO3- levels can be calculated from pH and pCO2 levels.pdf
explain why HCO3- levels can be calculated from pH and pCO2 levels.pdfexplain why HCO3- levels can be calculated from pH and pCO2 levels.pdf
explain why HCO3- levels can be calculated from pH and pCO2 levels.pdf
 
Describe the arrangement of neurons in the primary motor cortexS.pdf
Describe the arrangement of neurons in the primary motor cortexS.pdfDescribe the arrangement of neurons in the primary motor cortexS.pdf
Describe the arrangement of neurons in the primary motor cortexS.pdf
 
Cell Image Cell type eukaryotic cell t prokaryotic cell Solution.pdf
Cell Image Cell type eukaryotic cell t prokaryotic cell Solution.pdfCell Image Cell type eukaryotic cell t prokaryotic cell Solution.pdf
Cell Image Cell type eukaryotic cell t prokaryotic cell Solution.pdf
 
An inbred line of Drosophila will drink sugar water to which small am.pdf
An inbred line of Drosophila will drink sugar water to which small am.pdfAn inbred line of Drosophila will drink sugar water to which small am.pdf
An inbred line of Drosophila will drink sugar water to which small am.pdf
 
a total of 100 students are taking a history exam. each student is r.pdf
a total of 100 students are taking a history exam. each student is r.pdfa total of 100 students are taking a history exam. each student is r.pdf
a total of 100 students are taking a history exam. each student is r.pdf
 
A case study of a young man with a viral infection In the late winte.pdf
A case study of a young man with a viral infection  In the late winte.pdfA case study of a young man with a viral infection  In the late winte.pdf
A case study of a young man with a viral infection In the late winte.pdf
 
A child drops a ball from a bridge. The ball strikes the water under.pdf
A child drops a ball from a bridge. The ball strikes the water under.pdfA child drops a ball from a bridge. The ball strikes the water under.pdf
A child drops a ball from a bridge. The ball strikes the water under.pdf
 
2. A resistant inbred cultivar and a susceptible inbred cultivar are.pdf
2. A resistant inbred cultivar and a susceptible inbred cultivar are.pdf2. A resistant inbred cultivar and a susceptible inbred cultivar are.pdf
2. A resistant inbred cultivar and a susceptible inbred cultivar are.pdf
 
Write the program in MIPS that declares an array of positive integer.pdf
Write the program in MIPS that declares an array of positive integer.pdfWrite the program in MIPS that declares an array of positive integer.pdf
Write the program in MIPS that declares an array of positive integer.pdf
 
Why does a diploid mother cell that undergoes meiosis produce four h.pdf
Why does a diploid mother cell that undergoes meiosis produce four h.pdfWhy does a diploid mother cell that undergoes meiosis produce four h.pdf
Why does a diploid mother cell that undergoes meiosis produce four h.pdf
 
What is an intumescent material Where is it used SolutionAn .pdf
What is an intumescent material Where is it used  SolutionAn .pdfWhat is an intumescent material Where is it used  SolutionAn .pdf
What is an intumescent material Where is it used SolutionAn .pdf
 
1. How can a computer with only 2G of physical memory run two progra.pdf
1. How can a computer with only 2G of physical memory run two progra.pdf1. How can a computer with only 2G of physical memory run two progra.pdf
1. How can a computer with only 2G of physical memory run two progra.pdf
 
this is VerilogHDL classAre these legal identifiersa. system1.pdf
this is VerilogHDL classAre these legal identifiersa. system1.pdfthis is VerilogHDL classAre these legal identifiersa. system1.pdf
this is VerilogHDL classAre these legal identifiersa. system1.pdf
 
Transactions made by Ivanhoe Company for the month of March are shown.pdf
Transactions made by Ivanhoe Company for the month of March are shown.pdfTransactions made by Ivanhoe Company for the month of March are shown.pdf
Transactions made by Ivanhoe Company for the month of March are shown.pdf
 
The plastic behavior of materials is explained by dislocation theory..pdf
The plastic behavior of materials is explained by dislocation theory..pdfThe plastic behavior of materials is explained by dislocation theory..pdf
The plastic behavior of materials is explained by dislocation theory..pdf
 

Recently uploaded

Observing-Correct-Grammar-in-Making-Definitions.pptx
Observing-Correct-Grammar-in-Making-Definitions.pptxObserving-Correct-Grammar-in-Making-Definitions.pptx
Observing-Correct-Grammar-in-Making-Definitions.pptxAdelaideRefugio
 
diagnosting testing bsc 2nd sem.pptx....
diagnosting testing bsc 2nd sem.pptx....diagnosting testing bsc 2nd sem.pptx....
diagnosting testing bsc 2nd sem.pptx....Ritu480198
 
Andreas Schleicher presents at the launch of What does child empowerment mean...
Andreas Schleicher presents at the launch of What does child empowerment mean...Andreas Schleicher presents at the launch of What does child empowerment mean...
Andreas Schleicher presents at the launch of What does child empowerment mean...EduSkills OECD
 
SURVEY I created for uni project research
SURVEY I created for uni project researchSURVEY I created for uni project research
SURVEY I created for uni project researchCaitlinCummins3
 
Đề tieng anh thpt 2024 danh cho cac ban hoc sinh
Đề tieng anh thpt 2024 danh cho cac ban hoc sinhĐề tieng anh thpt 2024 danh cho cac ban hoc sinh
Đề tieng anh thpt 2024 danh cho cac ban hoc sinhleson0603
 
會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽
會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽
會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽中 央社
 
e-Sealing at EADTU by Kamakshi Rajagopal
e-Sealing at EADTU by Kamakshi Rajagopale-Sealing at EADTU by Kamakshi Rajagopal
e-Sealing at EADTU by Kamakshi RajagopalEADTU
 
DEMONSTRATION LESSON IN ENGLISH 4 MATATAG CURRICULUM
DEMONSTRATION LESSON IN ENGLISH 4 MATATAG CURRICULUMDEMONSTRATION LESSON IN ENGLISH 4 MATATAG CURRICULUM
DEMONSTRATION LESSON IN ENGLISH 4 MATATAG CURRICULUMELOISARIVERA8
 
Major project report on Tata Motors and its marketing strategies
Major project report on Tata Motors and its marketing strategiesMajor project report on Tata Motors and its marketing strategies
Major project report on Tata Motors and its marketing strategiesAmanpreetKaur157993
 
When Quality Assurance Meets Innovation in Higher Education - Report launch w...
When Quality Assurance Meets Innovation in Higher Education - Report launch w...When Quality Assurance Meets Innovation in Higher Education - Report launch w...
When Quality Assurance Meets Innovation in Higher Education - Report launch w...Gary Wood
 
Analyzing and resolving a communication crisis in Dhaka textiles LTD.pptx
Analyzing and resolving a communication crisis in Dhaka textiles LTD.pptxAnalyzing and resolving a communication crisis in Dhaka textiles LTD.pptx
Analyzing and resolving a communication crisis in Dhaka textiles LTD.pptxLimon Prince
 
24 ĐỀ THAM KHẢO KÌ THI TUYỂN SINH VÀO LỚP 10 MÔN TIẾNG ANH SỞ GIÁO DỤC HẢI DƯ...
24 ĐỀ THAM KHẢO KÌ THI TUYỂN SINH VÀO LỚP 10 MÔN TIẾNG ANH SỞ GIÁO DỤC HẢI DƯ...24 ĐỀ THAM KHẢO KÌ THI TUYỂN SINH VÀO LỚP 10 MÔN TIẾNG ANH SỞ GIÁO DỤC HẢI DƯ...
24 ĐỀ THAM KHẢO KÌ THI TUYỂN SINH VÀO LỚP 10 MÔN TIẾNG ANH SỞ GIÁO DỤC HẢI DƯ...Nguyen Thanh Tu Collection
 
ĐỀ THAM KHẢO KÌ THI TUYỂN SINH VÀO LỚP 10 MÔN TIẾNG ANH FORM 50 CÂU TRẮC NGHI...
ĐỀ THAM KHẢO KÌ THI TUYỂN SINH VÀO LỚP 10 MÔN TIẾNG ANH FORM 50 CÂU TRẮC NGHI...ĐỀ THAM KHẢO KÌ THI TUYỂN SINH VÀO LỚP 10 MÔN TIẾNG ANH FORM 50 CÂU TRẮC NGHI...
ĐỀ THAM KHẢO KÌ THI TUYỂN SINH VÀO LỚP 10 MÔN TIẾNG ANH FORM 50 CÂU TRẮC NGHI...Nguyen Thanh Tu Collection
 
OSCM Unit 2_Operations Processes & Systems
OSCM Unit 2_Operations Processes & SystemsOSCM Unit 2_Operations Processes & Systems
OSCM Unit 2_Operations Processes & SystemsSandeep D Chaudhary
 
Basic Civil Engineering notes on Transportation Engineering & Modes of Transport
Basic Civil Engineering notes on Transportation Engineering & Modes of TransportBasic Civil Engineering notes on Transportation Engineering & Modes of Transport
Basic Civil Engineering notes on Transportation Engineering & Modes of TransportDenish Jangid
 
MOOD STABLIZERS DRUGS.pptx
MOOD     STABLIZERS           DRUGS.pptxMOOD     STABLIZERS           DRUGS.pptx
MOOD STABLIZERS DRUGS.pptxPoojaSen20
 
The Story of Village Palampur Class 9 Free Study Material PDF
The Story of Village Palampur Class 9 Free Study Material PDFThe Story of Village Palampur Class 9 Free Study Material PDF
The Story of Village Palampur Class 9 Free Study Material PDFVivekanand Anglo Vedic Academy
 
UChicago CMSC 23320 - The Best Commit Messages of 2024
UChicago CMSC 23320 - The Best Commit Messages of 2024UChicago CMSC 23320 - The Best Commit Messages of 2024
UChicago CMSC 23320 - The Best Commit Messages of 2024Borja Sotomayor
 

Recently uploaded (20)

Observing-Correct-Grammar-in-Making-Definitions.pptx
Observing-Correct-Grammar-in-Making-Definitions.pptxObserving-Correct-Grammar-in-Making-Definitions.pptx
Observing-Correct-Grammar-in-Making-Definitions.pptx
 
diagnosting testing bsc 2nd sem.pptx....
diagnosting testing bsc 2nd sem.pptx....diagnosting testing bsc 2nd sem.pptx....
diagnosting testing bsc 2nd sem.pptx....
 
Andreas Schleicher presents at the launch of What does child empowerment mean...
Andreas Schleicher presents at the launch of What does child empowerment mean...Andreas Schleicher presents at the launch of What does child empowerment mean...
Andreas Schleicher presents at the launch of What does child empowerment mean...
 
SURVEY I created for uni project research
SURVEY I created for uni project researchSURVEY I created for uni project research
SURVEY I created for uni project research
 
Đề tieng anh thpt 2024 danh cho cac ban hoc sinh
Đề tieng anh thpt 2024 danh cho cac ban hoc sinhĐề tieng anh thpt 2024 danh cho cac ban hoc sinh
Đề tieng anh thpt 2024 danh cho cac ban hoc sinh
 
會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽
會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽
會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽會考英聽
 
e-Sealing at EADTU by Kamakshi Rajagopal
e-Sealing at EADTU by Kamakshi Rajagopale-Sealing at EADTU by Kamakshi Rajagopal
e-Sealing at EADTU by Kamakshi Rajagopal
 
DEMONSTRATION LESSON IN ENGLISH 4 MATATAG CURRICULUM
DEMONSTRATION LESSON IN ENGLISH 4 MATATAG CURRICULUMDEMONSTRATION LESSON IN ENGLISH 4 MATATAG CURRICULUM
DEMONSTRATION LESSON IN ENGLISH 4 MATATAG CURRICULUM
 
Major project report on Tata Motors and its marketing strategies
Major project report on Tata Motors and its marketing strategiesMajor project report on Tata Motors and its marketing strategies
Major project report on Tata Motors and its marketing strategies
 
When Quality Assurance Meets Innovation in Higher Education - Report launch w...
When Quality Assurance Meets Innovation in Higher Education - Report launch w...When Quality Assurance Meets Innovation in Higher Education - Report launch w...
When Quality Assurance Meets Innovation in Higher Education - Report launch w...
 
Analyzing and resolving a communication crisis in Dhaka textiles LTD.pptx
Analyzing and resolving a communication crisis in Dhaka textiles LTD.pptxAnalyzing and resolving a communication crisis in Dhaka textiles LTD.pptx
Analyzing and resolving a communication crisis in Dhaka textiles LTD.pptx
 
Including Mental Health Support in Project Delivery, 14 May.pdf
Including Mental Health Support in Project Delivery, 14 May.pdfIncluding Mental Health Support in Project Delivery, 14 May.pdf
Including Mental Health Support in Project Delivery, 14 May.pdf
 
24 ĐỀ THAM KHẢO KÌ THI TUYỂN SINH VÀO LỚP 10 MÔN TIẾNG ANH SỞ GIÁO DỤC HẢI DƯ...
24 ĐỀ THAM KHẢO KÌ THI TUYỂN SINH VÀO LỚP 10 MÔN TIẾNG ANH SỞ GIÁO DỤC HẢI DƯ...24 ĐỀ THAM KHẢO KÌ THI TUYỂN SINH VÀO LỚP 10 MÔN TIẾNG ANH SỞ GIÁO DỤC HẢI DƯ...
24 ĐỀ THAM KHẢO KÌ THI TUYỂN SINH VÀO LỚP 10 MÔN TIẾNG ANH SỞ GIÁO DỤC HẢI DƯ...
 
ĐỀ THAM KHẢO KÌ THI TUYỂN SINH VÀO LỚP 10 MÔN TIẾNG ANH FORM 50 CÂU TRẮC NGHI...
ĐỀ THAM KHẢO KÌ THI TUYỂN SINH VÀO LỚP 10 MÔN TIẾNG ANH FORM 50 CÂU TRẮC NGHI...ĐỀ THAM KHẢO KÌ THI TUYỂN SINH VÀO LỚP 10 MÔN TIẾNG ANH FORM 50 CÂU TRẮC NGHI...
ĐỀ THAM KHẢO KÌ THI TUYỂN SINH VÀO LỚP 10 MÔN TIẾNG ANH FORM 50 CÂU TRẮC NGHI...
 
OSCM Unit 2_Operations Processes & Systems
OSCM Unit 2_Operations Processes & SystemsOSCM Unit 2_Operations Processes & Systems
OSCM Unit 2_Operations Processes & Systems
 
Basic Civil Engineering notes on Transportation Engineering & Modes of Transport
Basic Civil Engineering notes on Transportation Engineering & Modes of TransportBasic Civil Engineering notes on Transportation Engineering & Modes of Transport
Basic Civil Engineering notes on Transportation Engineering & Modes of Transport
 
ESSENTIAL of (CS/IT/IS) class 07 (Networks)
ESSENTIAL of (CS/IT/IS) class 07 (Networks)ESSENTIAL of (CS/IT/IS) class 07 (Networks)
ESSENTIAL of (CS/IT/IS) class 07 (Networks)
 
MOOD STABLIZERS DRUGS.pptx
MOOD     STABLIZERS           DRUGS.pptxMOOD     STABLIZERS           DRUGS.pptx
MOOD STABLIZERS DRUGS.pptx
 
The Story of Village Palampur Class 9 Free Study Material PDF
The Story of Village Palampur Class 9 Free Study Material PDFThe Story of Village Palampur Class 9 Free Study Material PDF
The Story of Village Palampur Class 9 Free Study Material PDF
 
UChicago CMSC 23320 - The Best Commit Messages of 2024
UChicago CMSC 23320 - The Best Commit Messages of 2024UChicago CMSC 23320 - The Best Commit Messages of 2024
UChicago CMSC 23320 - The Best Commit Messages of 2024
 

ACC312 Federal TaxationTax avoidanceTax evasion questions1. The.pdf

  • 1. ACC312 Federal Taxation Tax avoidance/Tax evasion questions 1. The entity variable: Which entity undertakes the transaction? 2. The time period variable: During which tax year or years does the transaction occur? 3. The jurisdiction variable: In which tax jurisdiction does the transaction occur? 4. The character variable: What is the tax character of the income from the transaction? Solution Tax evasion is the illegal means of reducing taxes. tax planning has four variables. 1. entity 2. Time period 3. Jurisdiction 4. Character so, the above four questions are based on the tax planning variables.