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Ben Shifty conducts business as a retailer. Ben has deliberately understated his closing stock in order to reduce taxable income. Which if the following most

Ben Shifty conducts business as a retailer. Ben has deliberately understated his closing stock in order to reduce taxable income.
Which if the following most correctly describes Bens understatement of trading stock?
tax evasion
tax avoidance
tax planning
Tax error

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