The phrase "avoidance schemes" refers to plans or methods that people use to dodge or escape something, usually to evade paying taxes or facing consequences.
It also covers the issue of tax avoidance schemes by wealthy individuals. (thinkib.net)
He has created on of the most complicated tax avoidance schemes in American history in order to avoid paying his share to the country that made all his success possible! (religion.blogs.cnn.com)
Second, the Revenue is likely to highlight avoidance schemes and seek to set them aside. (newlawjournal.co.uk)