Экономические науки
EVASION FROM PAYMENT OF TAXES, AS A WAY OF RESISTANCE
Fyodorova Y.A. 1
1. Volgograd state technical university
Abstract:
Frequent fluctuations of the tax legislation cause feeling of a non-obligation of its execution in taxpayers. Article is devoted to studying of the reasons and ways of evasion from payment of taxes. In article tax optimization and other legal ways of evasion from payment of the taxes which development turned into independent branch of business are considered.
Keywords: public finances, tax optimization, economic effect, tax legislation, tax shelters, tax rates.
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