The term is a modern legal compound formed from two words of distinct Latin lineages. "Tax" originates from taxare, meaning to assess or charge, which entered English via Anglo-French. "Evasion" derives from evadere, meaning to escape or get away, composed of e- ("out") and vadere ("to go"). The compound "tax-evasion" logically combines these elements: the object (the compulsory charge) and the action (the act of escaping it). It emerged in the early 20th century to specifically denote the criminal act of illegally avoiding tax liability, reflecting a societal and legal categorization of financial delinquency.

Structure: tax (a compulsory contribution) + evasion (the action of evading) - tax: From Latin taxare ("to appraise, charge, censure"), via Old French. In this compound, it functions as the direct object of the action. - evasion: From Latin evasionem ("a going out, an escape"), from evadere ("to escape"). In this compound, it functions as the nominalized action.