Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Measures to combat tax crimes and tax evasion by individuals
Available online: 24 April 2013 Subject Heading: Taxation JEL Classification:
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 |
ISSN 2311-9381 (Online)
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