Counteraction to schemes of evasion from the taxation − the major direction of minimization of shadow economy

Gavriil Agarkov ()
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Gavriil Agarkov: Ural Federal University

Economy of region, 2007, vol. 1, issue 4, 27 - 36

Abstract: On the basis of a quantitative estimation of damage, inflicted by the shadow economy to region, draws a conclusion about priority of counteractions to schemes of evasion from the taxation. The criteria, allowing defining actions of the tax bearer as realization of schemes of evasion from the taxation, are formulated. The qualifier of such schemes is offered. Methodical approaches for revealing participants of schemes of evasion from the taxation are stated. They are based on formation of a characteristic structure of the tax bearer by means of application of the mathematical device of recognition of images and the analysis of results of interrogations of the businessmen spent on a case-technology.

Date: 2007
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