Tax planning and tax avoidance are bearable because it is legal and rational for ordinary taxpayers to do so, and it is beneficial to both large corporations and individual taxpayers. From the point of view of the concept and nature of tax avoidance, it is a type of tax scheme used to help citizens reduce the taxes owed for their own benefit using various methods provided by law with full disclosure of key information on the issues tax. This suggests that tax avoidance is not against the law. Therefore, for citizens who wish to minimize the taxes they have to pay and maximize their savings, avoiding taxes within the rules established by law is acceptable and is rational behavior. Tax avoidance is an easy way for large companies to increase their profits. More importantly, more of the company's investors can be attracted by the good financial performance resulting from using the tax avoidance scheme. There are schemes where shareholders invest in certain funds used to improve UK film productions and alternative energy projects and can be helpful in receiving greater tax relief. In this way, tax avoidance actually increases investment opportunities for companies, which also helps business development. Tax avoidance is also beneficial to individual taxpayers. Some tax avoidance schemes actually encourage taxpayers to invest money for their own future benefits. For example, they can invest the money saved from the programs into their retirement plans or business investment programs that can help business growth. However, there are many arguments against tax avoidance, stating that it is not right, it harms the function of the government, and most of the time it is also...... middle of paper ......conflicts will gradually increase, which will probably make it impossible to solve problems between countries, not even mention reduce tax avoidance. In conclusion, the statement can be for and against for several reasons. When it comes to the possibility of all countries reaching agreement on such a framework, the point of view of this essay is that they could agree. If only one painting could solve all the problems, no one would have any excuse to refuse such an offer. Using an international framework will reduce many barriers related to tax issues between countries. In this case you save time, financial and human resources to deal with problems; increases the efficiency of taxation working procedures at both national and international levels; and promotes economic development by increasing trade and investment activities with countries around the world.