At it's simplest perhaps we have:
I only pursue approved tax incentives
You look for tax avoidance opportunities
He breaks the law and evades tax
I pay all the tax due
You look for easy ways to avoid paying all the tax due
He engages in aggressive tax planning
Another is:
I manage my financial affairs sensibly
You engage in aggressive avoidance
He/She is a slimy tax cheat
And looked at from another perspective:
I receive public spending
You get tax incentives
He gets a subsidy