Window dressing is a practice:

The correct option is: to manipulate the accounts to show a better picture of the financial position than the actual one.

Understanding Window Dressing in Accounting:
Window dressing is a deceptive practice where a company's management manipulates financial statements right before they are presented to the public, investors, or lenders. The primary goal is to present a more favorable financial health, higher liquidity, or stronger performance than what actually exists.

Why this option is correct:
1. Manipulation of Presentation: Unlike tax avoidance or tax reduction, which focus on minimizing tax liabilities (often by reducing declared profits), window dressing focuses on artificially inflating key metrics (such as cash balances, sales, or assets) to impress stakeholders.
2. Misleading Financial Health: By postponing the recording of write-offs, prematurely recognizing revenue, or temporarily borrowing cash at the end of the fiscal period, the company paints a "dressed up" picture of its balance sheet.
3. Contrasting Other Options: Showing excessive depreciation would decrease net profits and asset values, which is the opposite of presenting a "better picture" of the financial position. Similarly, direct tax avoidance and reduction are tax-planning strategies, not general cosmetic manipulations of the entire account structure.