Subject. Ways to conceal an organization's profits from taxation. Objectives. Grouping and systematization of ways to conceal profits from taxation by organizations, taking into account the use of modern information and telecommunication technologies, development and adaptation of methodological tools for identifying and documenting illegal actions related to profit concealment. Methods. The research is based on a bibliographic study of current scientific and periodical economic literature in the field of scientific and theoretical provisions and practical developments in the field of control, supervision and counteraction to violations of the concealment of profits of the organization from taxation. In the course of the research, methods of generalization, systematization, grouping, and methods of economic analysis were used. Results. The methods of concealing an organization's profits from taxation have been systematized, taking into account the use of modern information and telecommunication technologies that best reflect the methods of income tax evasion used in practice, with the development of a set of methods for identifying, documenting and proving illegal actions corresponding to each of the modern methods of concealing profits. The sequence of deformation of accounting and tax accounting data in the process of exposure to illegal actions related to profit concealment is determined. A terminological analysis of the concepts used in forensic accounting to denote criminal processes of concealment of financial and economic activities in the accounting of economic entities ("white", "black", "gray" and "double" accounting) is carried out. The motives for concealing profits from taxation are determined, depending on the goals of certain categories of officials of the organization, as well as external and internal factors influencing the concealment of profits within the economic entity. Conclusions. Modern ways of hiding profits from taxation by organizations are constantly being transformed and modernized, characterized by the intensive use of information and telecommunication technologies, artificial intelligence and elements of digitalization.
Keywords: economic and criminalistic analysis, profit, concealment of profit, organization, tax sphere
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