Home  Journals  Finance and Credit  1(433) - 2011 January

Migration of companies-taxpayers as the factor of growth of back taxes

Available online: 18 January 2011

Subject Heading: Tax policy

JEL Classification: 

The main aspect of the article is the research of the influence on migratory processes to the general debts under taxes and tax collections in budgetary system of the Russian Federation. Also the article shows which factors assist in growth of back taxes and reveales the positive experience in work of tax departments on suppression the functioning of migrant-companies. In article is resulted the necessity of monitoring risk-zones concerning such companies demanding special measures of interaction of tax departments of Russian Federation for the purpose of revealing and suppression of evasion from payment of taxes.

Keywords: debts, migration, taxpayers, the company, evasion, registration, monitoring, interaction, the analysis, efficiency, the review, rent, the information, the account, property

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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