tax evasion and tax avoidance

dear friend u can name it tax avoidance but it's better to call it tax planning.

It will be better to catogrise under Tax plannig but if u have select between the above  two then u select under tax avoidance

if you are avoiding tax by illegal manners then it is called tax evasion and if  you make evasion legally and within tax laws then it is called avoidence.