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It’s called “tax avoidance” when you’re a billionaire and it’s legal
You know what else is legal? Denying healthcare claims automatically. When the laws stop serving the people, don't expect people to follow them out of the goodness of their hearts.
It's called optimal accounting in my classes. It's not only legal but also annoying as shit when having to audit a company as a project.
From what I understand - avoidance is using legal means to avoid paying tax, while evasion is using all the other means to evade getting taxed altogether.
It's called that if you're not a billionaire and it's legal, too. Taking your personal deduction is tax avoidance.