Home  Journals  Economic Analysis: Theory and Practice  23(152) – 2009 August

Tax offences as object of the economic analysis

Available online: 26 August 2009

Subject Heading: Tax registration

JEL Classification: 

Becoming and development of market economy in Russia is accompanied by the whole complex of problems, one of which, during all period of reforming there is a scale of shadow sector, concealment of a significant part of incomes and, including, evasion from payment of taxes. The deviant tax behavior has the extremely negative consequences both for separate economic subjects, and for the state as a whole. To one of possible directions of the decision of the given problem can become the measures developed and offered by authors on the basis of the economic analysis of conditions and factors, causing tax offences with application of theoretic-methodological toolkit of the economic theory of crimes and punishments.

Keywords: economy, tax, offences, analysis, behaviour, tax bearers, the reasons, mechanism, preventive maintenance

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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