Analysis of the reasons for tax evasion

The article is devoted to the study of the reasons for the behavior of taxpayers aimed at evading taxes and fees. The study of the problems of tax evasion in our country is considered especially relevant, since the natural opportunism of taxpayers is broad and complex. It is the mass distribution of various schemes and instruments of illegal tax planning that is the natural reason for the improvement and development of tax administration. The article analyzes various approaches to the interpretation and grouping of the reasons for tax evasion.