> the law is written to allow tax evasion That is not tax evasion. If the law is used to avoid paying a tax it is legal. Tax evasion is when you don't pay taxe

> the law is written to allow tax evasion That is not tax evasion. If the law is used to avoid paying a tax it is legal. Tax evasion is when you don't pay taxes that you should have paid and somebody often goes to jail and/or pays penalties for it.