Delaying tax is part of normal tax avoidance strategy. A tax that is endlessly deferred, or deferred until there is a tax amnesty, is one that is avoided (or evaded). Deferring the payment of tax is good for the payer both for managing cash flows and from increasing the freedom tax accountants have in finding favourable terms when taxes are paid.
The main use of the term "avoidance" is its contrast to "evasion": the distinction is between those things an accountant does to benefit the client that are legal and those that are illegal. If you misrepresented your affairs to the IRS in order to defer a tax liability for a year, that would be tax evasion.
Delaying tax is part of normal tax avoidance strategy. A tax that is endlessly deferred, or deferred until there is a tax amnesty, is one that is avoided (or evaded). Deferring the payment of tax is good for the payer both for managing cash flows and from increasing the freedom tax accountants have in finding favourable terms when taxes are paid.
The main use of the term "avoidance" is its contrast to "evasion": the distinction is between those things an accountant does to benefit the client that are legal and those that are illegal. If you misrepresented your affairs to the IRS in order to defer a tax liability for a year, that would be tax evasion.
(FWIW, I used to be a tax accountant.)