Economic and Legal Assessment of Tax Evasion Countermeasures

O.V. Kostina, E.N. Razdrokov, V.V. Korosteleva
European Research Studies Journal, Volume XXI, Issue 3, 717-726, 2018
EOI: 10.11214/thalassinos.21.03.056

Abstract:

At present, tax evasion in Russia and globally has been occurring on a massive and organized scale. In modern Russian society, tax evasion appears to be a social and economic practice featuring enterprises, organizations, and individuals. The subject of the study is tax evasion countermeasures in the region. The study is aimed at establishing the sufficiency and justification of authorities' efforts to counter tax evasion. Scientific relevance of the study is driven by missing unbiased and case-based approaches to economic assessment of tax evasion countermeasures. Practical relevance of the study is to propose a methodology possibly applicable for estimating rational costs of tax crimes prevention. It was in the study that such methods of inquiry as abstraction, synthesis, analysis, induction, deduction, formalization, and modeling were employed. The study was conducted based on the files of supervisory authorities of Khanty-Mansi Autonomous Okrug - Ugra as of from 2014 to 2016. The study results are that an economic assessment method of tax evasion countermeasures was developed. Based on the developed method, tax offense countermeasures were assessed in Khanty-Mansi Autonomous Okrug - Ugra.


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