There is a third category: tax avoidance by abusing loopholes in the system. While legal, it's not about using the system as designed. I find it morally equival

There is a third category: tax avoidance by abusing loopholes in the system. While legal, it's not about using the system as designed. I find it morally equivalent to illegal tax evasion. Behavior like that erodes trust in the system and makes the society worse.