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ИД «Финансы и кредит»






National Interests: Priorities and Security

Transport tax evasion: Causes and conditions for occurrence

Vol. 19, Iss. 3, MARCH 2023

Received: 18 February 2020

Received in revised form: 11 May 2020

Accepted: 25 May 2020

Available online: 15 March 2023


JEL Classification: Е62, Н24, Н25, Н26

Pages: 516–543


Mariya O. IZMAILOVA Institute of Management and Finance, Baikal State University, Irkutsk, Russian Federation

ORCID id: not available

Subject. The article addresses relations arising between the State and transport tax payer in the event of tax evasion by the latter.
Objectives. The aims are to study the root of the problem, identify causes and conditions, and establish their relationship.
Methods. Methods of analysis, synthesis, and the systems approach serve as the methodological framework for the study.
Results. I highlight factors triggering the transport tax evasion (causes) and factors contributing to its emergence (conditions). The causes include economic, spiritual and moral factors; the conditions include legal, political, organizational and technical factors. The paper establishes relationships between them, and states that it is possible to manage the scope of tax evasion by influencing the conditions, rather than the causes.
Conclusions. The findings can be used in developing the ways to reduce tax evasion, as well as in the educational process for tax specialists training.

Keywords: tax evasion, transport tax, dishonest taxpayer


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Vol. 19, Iss. 3
March 2023