The study looked at how people view tax avoidance, tax evasion, and tax flight. Even though they all reduce tax revenue, people see them differently. Tax evasion is seen as negative, tax flight as neutral, and tax avoidance as positive. People with more knowledge of tax law think tax avoidance is fairer. Business lawyers and entrepreneurs find tax avoidance fairer with more knowledge, while fiscal officers think tax evasion is especially unfair with more knowledge.