Tax evasion
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Tax evasion is the avoidance of paying government taxes by failing to report, or fraudulently reporting, income earned and subject to tax.
An example would be the sale of real estate whereupon the seller agrees upon a price, but structures the legal documents to report a lower sales price, in order to minimize or avoid any gain. (The buyer would also participate in a form of tax evasion, in that the legally reported price would now be the basis for future property tax assessment.)
It differs from tax avoidance (which is the use of tax laws to legally minimize, or avoid altogether, any taxable income), though in some cases the difference rests upon legal interpretation.