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Increasing Efficiency of Tax Avoidance Prevention in Relation to Economic 'Whitewashing'
Abstract.The subject of the research is a set of scientific and practical issues aimed at improving the effectiveness of countering tax evasion in the context of “whitewashing” industries. The object of research is the shadow economic activity and the mechanism of tax evasion. The article argues the importance of studying the problems of the shadow economy as one of the main national threats of the state in modern conditions. A comparative analysis of the level and structure of the shadow economy in various countries. The main measures implemented in the Russian Federation to reduce tax evasion based on the development of the digital economy are disclosed. Indirect signs of a high level of tax evasion in certain segments of the economy of the Republic of Dagestan are highlighted. The measures implemented in the Republic of Dagestan on the legalization of the shadow economy are highlighted and possible ways of increasing the efficiency of the tax administration's fiscal authorities are indicated. In the course of the study, the methods of statistical observation and sociological polls, groupings and generalization, analysis and synthesis, probabilistic assessments, as well as a logical and systematic approach were used. The scientific novelty of the research is caused by the fact that the authors offer a set of scientific and practical recommendations aimed at increasing the effectiveness of resisting tax evasion and reducing its scale in various segments of the Russian economy based on the priority of implementing the institutional approach. The necessity of reaching a compromise of the interests of the state and taxpayers in the process of implementing measures aimed at improving the effectiveness of countering tax evasion is substantiated. The main contribution of the study is to justify the need for a priority institutional approach to solving the problems of tax evasion in modern conditions.
Keywords: tax culture, effectiveness of opposition, property taxes, tax burden, institutional approach, tax revenue, national threats, tax evasion, shadow sector, digital economy
Article was received:19-12-2018
This article written in Russian. You can find full text of article in Russian here .