Some features of the fight against tax evasion
Некоторые особенности борьбы с уклонением от уплаты налогов

Nailya Shevko, Gulnara Hadiullina
2020 The Economy under Guard  
Unfortunately, tax evasion still exists today. As a result, there is insufficient funding for the public sector of the economy due to a reduction in revenue to the state budget. At the same time, there is a violation of the rules of fair competition. In order to ensure that the fight against tax and tax evasion is as effective as possible, it is important to determine the causes and methods of avoiding taxation, examine the current tax policy, and identify incentive leverage of taxes to
more » ... h the revenue side of the budget. In the course of writing the work, empirical and theoretical research methods were applied, and legitimate ways to derive income from the shadows were identified.
doi:10.36511/2588-0071-2020-1-72-78 fatcat:b345r2r2izdbrcthu76uxyiyeq