tax leakage; tax omission
Refers to income, transactions, or assets that escape taxation, often due to oversight, loopholes, or non-compliance. Used in tax and accounting contexts.
Tax leakage was discovered during the tax audit.
Measures to prevent tax leakage on overseas transactions are necessary.
申告漏れ is failure to report, which may lead to 課税漏れ, but 課税漏れ focuses on the resulting untaxed amount.
Compound of 課税 (taxation) and 漏れ (leakage, omission).