ABSTRACT
The jurisprudence on tax avoidance widely uses the terms “motive”, “intention” and “purpose”, often interchangeably. However, there has been no real attempt at providing definitions for these terms. The terms “motive”, “intention” and “purpose” have also been used widely in an array of other disciplines and are often used in different contexts to denote different meanings. Criminal law places significant weight on the mind of the defendant to determine criminal liability; therefore, it is surprising that the terms “motive”, “intention” and “purpose” have been defined or differentiated in this field. The terms “motive” and “intention” are therefore treated as distinct in criminal law, although there are some definitional and practical overlaps. Psychological views on the concepts of motive and intention provide an understanding of how these concepts relate to the individual. Motive and intention have also been differentiated according to the degree of dominance each influence has in a person’s mind.
