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Finance and Credit

15(543) - 2013 April

Measures to combat tax crimes and tax evasion by individuals

Vol. 19, Iss. 15, APRIL 2013

Available online: 18 April 2013

Subject Heading: Tax policy

JEL Classification:

Perekrestova L.V. Doctor of Economics, Professor, Department "Theory of Finance, Credit and Taxation", the Volgograd State University
fc@volsu.ru

Vasiljeva M.V. PhD in Economics, Associate Professor, General Manager Autonomous Non-Profit Organization Promoting of Development of Modern National Science Publishing House "Scientific Review"
marinavv2010@mail.ru

Chuhnina G.Y. PhD in Economics, Associate Professor, Department "Theory of Finance, Credit and Taxation", the Volgograd State University
fc@volsu.ru

The article is devoted to questions the essence, attributes of tax crimes and tax evasion by individuals, as well as the causes and conditions of their commission. The basic methods and areas of tax crimes and prevent tax evasion by individuals are considered. The assessment of level of tax culture of citizens and its influence on dynamics of tax crime in Russia is given. The proposals on increase of efficiency of tax control in the sphere of suppression of tax offenses and crimes by individuals are developed.

Keywords: tax crimes, evasion from payment of taxes, tax control, tax discipline, tax optimization, tax benefit, due discretion

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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Vol. 30, Iss. 4

April 2024