Means of corporate tax evasion

Various methods of tax evasion are considered, including understating the tax base, overstating tax deductions and unjustified use of tax benefits. Understatement of the tax base implies that only a part of the volume subject to recognition is reflected in tax accounting, while sham transactions aimed at excluding commodity transactions from tax accounting may be used, although in reality they are subject to inclusion in the tax base. Overestimation of tax deductions can be caused by both sham transactions with controlled persons, and sham transactions, the terms of which, according to tax accounting data, differ from the actual state of relations between counterparties and create benefits for the organization. Unjustified use of benefits involves the creation of a business with characteristics that meet the conditions for obtaining tax benefits, when in fact the organization does not have the right to receive them. The mechanism of tax evasion refers to the objective side of this crime, subject to proof in conjunction with the damage.