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Economic and Legal Assessment of Tax Evasion Countermeasures

Author

Listed:
  • O.V. Kostina
  • E.N. Razdrokov
  • V.V. Korosteleva

Abstract

At present, tax evasion in Russia and globally has been occurring on a massive and organized scale. In modern Russian society, tax evasion appears to be a social and economic practice featuring enterprises, organizations, and individuals. The subject of the study is tax evasion countermeasures in the region. The study is aimed at establishing the sufficiency and justification of authorities' efforts to counter tax evasion. Scientific relevance of the study is driven by missing unbiased and case-based approaches to economic assessment of tax evasion countermeasures. Practical relevance of the study is to propose a methodology possibly applicable for estimating rational costs of tax crimes prevention. It was in the study that such methods of inquiry as abstraction, synthesis, analysis, induction, deduction, formalization, and modeling were employed. The study was conducted based on the files of supervisory authorities of Khanty-Mansi Autonomous Okrug - Ugra as of from 2014 to 2016. The study results are that an economic assessment method of tax evasion countermeasures was developed. Based on the developed method, tax offense countermeasures were assessed in Khanty-Mansi Autonomous Okrug - Ugra.

Suggested Citation

  • O.V. Kostina & E.N. Razdrokov & V.V. Korosteleva, 2018. "Economic and Legal Assessment of Tax Evasion Countermeasures," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 717-726.
    • Handle: RePEc:ers:journl:v:xxi:y:2018:i:3:p:717-726
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    File URL: https://www.ersj.eu/dmdocuments/2018_XXI_3_57.pdf
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    References listed on IDEAS

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    1. Andrey Aleksandrovich Pugachev & Lyudmila Borisovna Parfenova & Dmitry Stanislavovich Vakhrushev & Andrey Yuryevich Volkov & Andrey Evgenyevich Kalsin, 2017. "Minimization of the Competitive Risk of the Tax System for Improving Public Administration at National and Regional Levels," European Research Studies Journal, European Research Studies Journal, vol. 0(4A), pages 515-530.
    2. Khaibat Magomedtagirovna Musaeva & Magomedsaid Abdulmuslimovich Ismailov & Garun Sultanakhmedovich Sultanov & Saida Nazirovna Keramova & Saida Israpilovna Sirazhudinova, 2017. "Efficiency of Taxation Bodies’ Work: Methods of Estimating and Analysis of Relations with Tax Payers," European Research Studies Journal, European Research Studies Journal, vol. 0(2B), pages 378-395.
    3. Mihail Nikolaevich Dudin & Irina Juraevna Fedorova & Lyubov Alexandrovna Ploticina & Timur Maratovich Tokmurzin & Mariya Vladimirovna Belyaeva & Andrey Borisovich Ilyin, 2018. "International Practices to Improve Economic Security," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 459-467.
    4. repec:srs:journl:jarle:v:6:y:2015:i:3:p:571-583 is not listed on IDEAS
    5. repec:ers:journl:v:xx:y:2017:i:2b:p:379-396 is not listed on IDEAS
    6. Victoria KOROSTELYOVA & Evgeny RAZDROKOV & Arkady KRASILNIKOV & Vladimir MAKAROV, 2015. "Estimates of Tax Revenues from the Arctic Shelf Oil Exploration," Journal of Advanced Research in Law and Economics, ASERS Publishing, vol. 6(3), pages 571-583.
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    Cited by:

    1. Lucy Wanjuhi Ng’ang’a & Martin Oleche Ouma, 2023. "Effect of Tax Evasion on Revenue Collected at Customs, Border and Control Department of Kenya Revenue Authority," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(10), pages 1994-2003, October.

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    More about this item

    Keywords

    Tax; offense; evasion; countermeasure; assessment; efficiency.;
    All these keywords.

    JEL classification:

    • O10 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - General
    • O14 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Industrialization; Manufacturing and Service Industries; Choice of Technology

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