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Indicators of Tax Evasion: Dynamics and Transformation


Ruslan Vakhayevich Batashev, Sergey Leonidovich Nikonovich, Edem Amitevich Kalafatov, Liudmila Vladimirovna Polezharova, Elena Anatolevna Mironova and Natalia Vladimirovna Kovalevskaia
Abstract

Gaining an understanding of deviant taxpayer behaviors manifesting as tax evasion and tax crime requires a comprehensive assessment of their actual state, patterns, and factors supporting their persistence. The paper focuses on the analysis of key indicators reflecting the dynamics and scale of tax evasion and the aspects of tax opportunism in Russia. Factors and trends influencing the structure of tax crime are identified. The findings of tax offence analysis are used to review the efforts of Russia's tax and law enforcement authorities in tax offence prevention and detection.

Volume 12 | 03-Special Issue

Pages: 597-607

DOI: 10.5373/JARDCS/V12SP3/20201297