Cheat – this legal term has got two different meanings that depend of its application:
1) Within the meaning given by the Tax law, in most jurisdictions this term refers to a person who doesn’t apply with their annual or monthly tax declarations within the deadlines provided by the Law, or does not pay their taxes due (Capital Gains, for example) on trade deals performed.
2) In the area of Criminal Law it refers to the figure of person who performs fraudulent activities, in order to acquire illegal benefit for themselves and to harm others.