Ways to avoid tax payment

Автор: Krempovaya Nataliya, Moskalyuk Dmitrii, Vlasov Sergei

Журнал: Бюллетень науки и практики @bulletennauki

Рубрика: Экономические науки

Статья в выпуске: 11 (12), 2016 года.

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In the article one has identified disputable parts of the Russian Federation taxation system and methods, affecting it. There is revealed the gist of the tax avoidance and also the main ways to avoid tax payment. Statistic data as for volume of the identified tax crimes in Russia for 2014-2015 years have been analyzed. In the conclusion authors come to a conclusion that for today in Russia taxpayers to a dress with the well-known methods of tax optimization provided to it by the legislation have many “special” methods of the routine tax planning which at their competent use can significantly reduce the amount of tax withdrawals on absolutely legal grounds. The taxation system of modern Russia is a subject of special attention for public authorities and science, various social groups included in economic activity. Transformations to areas of the taxation become more and more noticeable factor defining the relation of the population of the country to the happening changes in all spheres of public life.

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Russian federation taxation system, tax avoidance, ways of avoidance, tax payment

Короткий адрес: https://sciup.org/14110706

IDR: 14110706   |   DOI: 10.5281/zenodo.166917

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