noun, noun or participle which takes 'suru', transitive verb, intransitive verb, noun which may take the genitive case particle 'no'
Refers to the illegal act of evading taxes. Can be used as a noun, a suru-verb (both transitive and intransitive), or as a no-adjective.
彼は脱税で逮捕された。
He was arrested for tax evasion.
脱税行為は犯罪です。
Tax evasion is a crime.