FEATURES OF REALIZATION OF JUDICIALECONOMIC ANALYSIS OF OPERATIONS IN MATTERS WITH AVOIDING TAX PAYMENT

Abstract

In this article, the peculiarities of conducting forces of operations in cases related to tax evasion are considered, a proportional link between the size of penalties and the scope of tax evasion is established, the purpose of the study is determined, the objectives of the examination are given, these objects of research provided expert for research. An analysis of research and publications of domestic scientists and American scientists on tax evasion has been carried out. The subject of research and issues related to the study of transactions related to tax evasion are determined, a list of material that is sent to the research expert is identified, the mandatory provision of the main material, as well as supporting and additional documents, is outlined. There are also options used by taxpayers to use illegal receptions to reduce the amount of tax liability. The methods of combating tax evasion shall be considered as follows by tax evasion and in which it is possible to minimize cases of tax evasion, in particular, an important prerequisite for combating tax evasion by introducing a mandatory declaration of income of all layout of the population and creating favorable conditions for compulsory general Declaration of income, delayed restrictions on the application of tax social privileges. The feature of the requirements of a certain period of time of investigation of tax evasion periods is indicated. The negative consequences of tax evasion, both for the economy and for the state as a whole, due to lack of funds, which leads to a reduction in budget expenditures, negatively affects the implementation and reduction of state programs, non-payment of wages, violations of competition laws will have serious economic consequences.