To the question of organizations’ corporate tax evasion

The purpose of the study is to analyze criminal schemes aimed at con- cealing income tax and government measures aimed at countering such tax crimes. The scheme of obtaining an unjustified tax benefit is implemented through the inclusion in economic turnover of intermediaries, whose activi- ties are reduced to the formation of the appearance of real financial and economic activities. The schemes for obtaining unjustified tax benefits can be associated with attracting inefficient intermediaries, who, although not be- ing“one-day” firms, do not actually work and do not provide services. The examples of such schemes are relationships associated with formal involve- ment of agents or other intermediaries. The scheme for obtaining unjustified fiscal benefits is realized through the acquisition of fictitious investment in- struments. Business models created for the purpose of tax evasion are very difficult to manifest in the implementation of both cameral and exit tax au- dits...