Cash paid income tax and tax avoidance question

[SarahB.]

Dear all,

I am writing about tax avoidance and am looking for tax avoidance indicators. Would someone be so kind and tell me whether cash effective tax rate CETR and the cash paid income tax are the same? I know that cash paid income tax includes the decrease/ increase in income taxes payable so the years before but am not sure whether the validity of it would be the same as cash effective tax rate when indicating tax avoidance.

I hope someone can help me with that.