Isn't it our responsibility to pay tax?

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Am I too stubborn or naive? I always think it's our responsibility to pay income tax to the government. I understand there are ways that we can get tax exemptions and with proper tax planning, we might be able to pay less, but these are legal and suggested ways by the tax office. I have a friend who asked to use my company name to accept a project, he could park his income in my company, as I don't earn much yearly so I don't need to pay as much tax as his. In fact, I don't need to pay at all, I am earning too little as a freelancer now. At first I thought he needed to use my company name because of other reasons, when I found this out, I refused to help. He said it's legal to do so, but I just do not feel comfortable doing so. I am fine with other people doing it, but perhaps I am just too stubborn, I just don't want to do this. Moreover, it seems to be risky if I continue to do this kind of "business" with this friend, so I'd better stop it now. Though I could be earning $250 for doing nothing but just let him use my company name, I'd rather earn slowly here and there but I feel comfortable and happy. I admit I am stubborn or naive, but this is just me. I do not really care if I might lose a friend because of this, but I still want to do it my way. Moreover, I talked to him nicely though I was not happy with it. Sorry for my venting. Okay, it's time to leave this behind and focus on my project work. I shouldn't let this unnecessary stuff disturb me.