Анализ способов уклонения от налогообложения в России и направления противодействия им (Analysis of Tax Evasion Methods in Russia and Ways to Counter Them)

29 Pages Posted: 4 Jun 2019

See all articles by Vladimir Gromov

Vladimir Gromov

Russian Presidential Academy of National Economy and Public Administration (RANEPA)

E Zakharenkova

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research

Andrey Korytin

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research; Gaidar Institute

Nikolai Milogolov

Financial Research Institute

Date Written: April 5, 2019

Abstract

Russian Abstract: В работе затрагиваются различные аспекты одной из наиболее значимых проблем современности – уклонения от налогообложения. Стремление не платить налоги или уменьшить их величину нередко побуждает налогоплательщиков искать пути обхода налогового законодательства с тем, чтобы одновременно сэкономить на налогах и не быть привлеченным за это к ответственности. Налоговые схемы являются вызовом для любого государства, однако для преодоления этой проблемы нужен комплексный подход, включающий в себя институциональные и технологические, налоговые и правовые решения.

English Abstract: The paper deals with various aspects of one of the most important problems of present day – tax evasion. The desire to minimize taxes often encourages taxpayers to look for ways to circumvent tax legislation in order to get tax benefits without being liable for that. Tax schemes are the challenge for any state, but to overcome this problem we need a comprehensive approach that includes institutional and technological, tax and legal solutions.

Note: Downloadable document is in Russian.

Suggested Citation

Gromov, Vladimir and Zakharenkova, E and Korytin, Andrey and Milogolov, Nikolai, Анализ способов уклонения от налогообложения в России и направления противодействия им (Analysis of Tax Evasion Methods in Russia and Ways to Counter Them) (April 5, 2019). Available at SSRN: https://ssrn.com/abstract=3387298 or http://dx.doi.org/10.2139/ssrn.3387298

Vladimir Gromov (Contact Author)

Russian Presidential Academy of National Economy and Public Administration (RANEPA)

Vernadskogo Prospect 82
Sredny av. V.O., 57/43
Moscow, St. Petersburg 119571
Russia

E Zakharenkova

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research ( email )

Russia

Andrey Korytin

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research ( email )

Russia

Gaidar Institute ( email )

3-5 Gazetny Lane
Moscow, 125009
Russia

Nikolai Milogolov

Financial Research Institute ( email )

Nastasyinsky Lane, 3, p. 2
Moscow, 127006
Russia

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