The Difference Between Tax Avoidance and Tax Evasion

In the roman period, corruption was widespread and difficult to regulate. The granting of citizenship is seen as an example of this slippage between economic and moral values. We're starting to think about more in our own society how we should treat people who have settled here from abroad. What questions should be on the citizenship test? And what are the british values that we expect people to be participating in when they become citizens?