Isaiah Akano in his article, Aggressive Tax Avoidance Scheme: The Emergence of the Continuous Distortion of the Fine Line Between Tax Avoidance and Tax Evasion, explores the thin line between Tax Avoidance and Tax Evasion. Tax is one of the major sources of revenue of the government in Nigeria. As a matter of fact, at the inception of the year 2024, the Federal Government tasked the Federal Inland Revenue Service to generate a whopping sum of N19.4 trillion which amounts to about sixty percent increase from the sum of N12.3 trillion generated by it in 2023 in a bid to raise the overall government revenue as a percentage of the Gross Domestic Product (GDP) to 25% . The revenues are meant to be generated from individuals, companies and other legal entities through tax. Hence, there is a need for citizens and corporate bodies to arrange their affairs in such a way that they can attract a minimal tax, especially in view of the harsh economic condition in the country, high inflation rate, the weak value of the naira and high interest rate on loans which most businesses resorted to, as their major source of capital. Tax lawyers, Accountants and other tax consultants had at different times proffered different ‘tax avoidance schemes’ to their clients. Some of the Schemes are aggressive and complex in nature and there are instances wherein they were eventually interpreted by the Court to amounting to tax evasion. Akano seeks to take a critical look at the line of differences between tax avoidance and tax evasion and also discuss the continuous distortion of same as a result of the advent of aggressive tax avoidance schemes in recent years.