Nazarov P.V.
second year master students of the specialty "Jurisprudence"
Direction: "The tax and banking lawyer".
Institute of Contemporary Applied Law,
Moscow State Law University named after O.E. Kutafin

To the question about the causes of tax evasion

Annotation. Institutional economic theory comes from the fact that in order to eliminate any negative thing is necessary not fight with the consequences of this phenomenon, but influence to the reasons that caused its occurrence.

Keywords: tax, evasion, payment, scheme, income, causes, control, money laundering.

In accordance with the theory of ideology (branch of a new economic history) the norm of tax evasion is due to the historically developed asymmetrical, non-equivalent relationships between the state and its citizens. The theory of public choice sees the reason for the existence of tax evasion in the "free rider problem", and game theory - in resistance of taxpayers within the law to strengthening the tax burden due to lower number of actual taxpayers.

Famous specialist V.V. Radayev identifies the following reasons of tax evasion:

- formal: the imperfection of formal rules (the complexity and inconsistency of legislation on taxes);

- regulatory: indication of tax evasion to other economic agents;

- ethics: breach the principle of equity through formal rules;

- utilitarian: the economic feasibility and the need for economic survival;

- compulsory: pressure and extortion by the bureaucratic and law enforcement agencies [1, p.69].

Reasons exist independently of the will of the taxpayer are divided into allowing and compelling. At the heart of allowing reasons is the economic and legal ease, or on the contrary, the complexity of tax evasion (low value of X * R + RO, where X - the probability of detection of tax evasion by the state, R - the value of the paid fine by the company when it detects deviations tax, RO - maintenance costs of the process of tax evasion). Letting reasons are divided into legal and organizational [2, p.101].

The legal reasons are related to the imperfection of the tax legislation, which is reflected in the complexity of the tax system: a large number of taxes, fuzzy formulation of tax laws, existence of different rates, tax incentives, various cost accounting methods. Legal confusion allows taxpayers to seek out options for decrease the tax.

Organizational reasons are generated by the weakness control and / or lack of coordination between the tax authorities and other (for example, law enforcement) agencies of the state, as well as insufficient development of international cooperation in the fight against tax crimes. About the nature of the reasons forcing is said that when the payment of taxes is not compatible with obtaining normal profit by honest taxpayers. The latter occurs when establishing taxes are not complied the principles of taxation.

Compelling reasons contain reasons of regulatory and fiscal origin.

Regulatory reasons associated with side effects of the regulatory function of taxes, which manifests itself in social and economic policy of the state. Through taxes, as an instrument of economic policy, the government stimulates some industries and/or economic entities and oppresses others. Tax payers of industries where tax rates are increased have to evade taxes to maintain the competitiveness of the industry at the same level [2, p.102].

For example, when the tax rate on domestic producers is higher than the duty for importers, these companies literally have to evade taxes.

Thus, the good intentions of the state (in this case - the creation of an open economy) can lead to curtailment of production of certain enterprises and to unemployment or to provoke tax evasion.

The presence of different approaches in collecting taxes provokes "knocking out" by taxpayers tax benefits. The rights justified by the strategic nature of the products, provision of employment, implementation of social programs.

Fiscal reasons related to the tax function, designed to provide the state . The most important factor, "forcing" of the company to evade taxes is the tax burden on the taxpayer associated with excessive "appetite" of the treasury. This happens when the tax rates are so high that evading from them becomes the only option not to go bankrupt.

One of the compelling reasons can be market situation. Thus, competition between enterprises often leads to lower prices on the market below the average expenses of the company. Thus, competition becomes indirect cause of tax evasion.

Subjective reasons depend on the will of the taxpayer and reduced to its moral precepts. It is well known that the same tax conditions are not perceived by some actors as a reason of refuse from fair taxes, while others are seeking ways to tax evasion.

Even greater extent this applies to the society as a whole. For example, the Russians do not yet fully accept the fundamental and common political values in capitalist society, one of which is the paradigm of "reasonable taxes - the real wealth of the state and society". People do not understand for what they are forced to pay taxes, depriving a large part of their earnings. Therefore, those who evaded, they have a special relationship - the admiration of agility, the ability to cheat "the system".

Moral reasons of tax evasion appear in a negative attitude to the existing rigid tax system, low level of tax culture and the selfish interests of the taxpayers. More specifically, they relate to: the submission of high irrational spending of the state; intangibility of public goods obtained indirectly through social media; with selfish desire of the taxpayer to act on the principle of free-riding [3, p.18].

Currently, according to Becker E.G., "...there are many ways of tax evasion. In general scheme of tax evasion relating to indirect and personal direct taxes. Specific schemes can be divided: depending on the actors involved in tax evasion; depending on the types of taxes" [2, p.104].

The first group includes:

1. Schemes to use the troubled banks have proliferated after the crisis in 1998, when many banks have become insolvent in the absence of money on their correspondent accounts. Taxpayers who evade taxes use this. Problem bank give to the company extract from the settlement account and the payment order with a note on the implementation of payment for reward. The obligation to the taxpayer is done, but the money in the budget is not received, i.e.there is no money in the correspondent account of the bank.

2. The essence of the schemes of tax evasion using the one-day firms lies in the presence of chains of civil – legal operation between legally operating company and one-day firms. Paperwork for such operations is purely formal, and the real movement of the goods or provision of services is absent.

One-day firms are mainly used for: evasion of income tax and VAT; the illegal VAT refund on export operations; transferring all debts before the state.

а) Artificially lowering the income tax and VAT is carried out by referring legally valid taxpayer in the cost of fictitious expenses incurred in respect of one-day firms. For this widely used "cash out" and "non-cash out" schemes. [4, p.5].

The scheme "non-cash out" partly explains how one-day firms are got unaccounted cash to satisfy its customers in the framework of "cashing out". However, according to experts, most part of the cash for "cashing out" (till 90%) is provided by commercial banks [4, p.8].

b) Using the one-day firms for illegal VAT refunds allows dishonest taxpayers to conduct operations to reimburse large sums from the budget for export, which has never produced or produced, but in the declaration the value of goods is decreased.

c) The transfer of significant liabilities of the taxpayer to the one-day firms is carried out by "selling" of the organization by changing the composition of the founders and exchanging the executors. As a result of these actions the organization actually becomes abandoned, no longer report to the tax authorities and pay taxes.

This is carried out not only by outside one-day firms, but also through the creation and liquidation of subsidiaries.

3. Schemes with the use of insurance companies mainly focused on evasion of tax on personal income. And as we have said, in recent years the proportion of fictitious contracts decreases.

Also insurance companies are used to withdraw money in offshore zones. The shape of all contracts fully comply with the law, but its content is not an insurance transaction.

4. Schemes with using offshore companies carry out with the help of creation of the company in the zone with preferential tax treatment, both in Kazakhstan and abroad.

The use of offshore zones are widely used by oil companies as the most profitable business.

The second group of the universal scheme to evade taxes all at once, for example, with the use of problem banks, one-day firms, offshore companies.

Especially a lot of tax evasion schemes developed for income tax:

1) reduce revenue: total or partial nonreflection received funds. For example, a taxpayer sells a part of the goods without invoicing the customer, without penetration of the check at the cash register or "hacking" control-cash machines and repeatedly reduce the actual revenue.

2) increase the costs: inflate the cost of purchased raw materials, attributed to the cost of expenses that must be paid out of net profits, cancellation costs, which is not actually taken place. For example, nonreflection or incorrect recording of exchange rate differences on currency debit, nonreflection or incorrect revaluation of property, improper write-off losses.

I.I. Kucherov offers the following classification of types and methods of non-payment of taxes and other payments: open disregard of tax obligations; elimination of the subject of taxation under fiscal control; nonreflection performance in accounting documents; masking of the object of taxation; distortion of the object of taxation; distortion of economic indicators to reduce the size of the tax base; the use of unjustified exemptions and rebates; turnover concealing taxable added value ; transactions with front organizations [5].

Thus, summing up, we can conclude that all taxes can be classified according to the probability of deviations from them taxes with a high probability and low.

Taxes with highly probability include direct income taxes, and with low - direct property and indirect taxes.

List of references:

1. Radayev V.V. Deformalizacia pravil i ukhod ot nalogov v rossiyskoi khozyaystvennoi deyetol`nostei // Voprosy ekonomiki. - 2001. - № 6. - P.62-69.

2. Bekker Е.G. Mikroeconomicheskye aspekty problemi uklonenya ot nalogov: дис. …канд. экон.наук: 08.00.01. – М., 2006 – 277 p.

3. Nesterov G.G. Razvitie mekhanizmov nalogovogo kontrolya v sisteme obespechenya ekonomicheskoy bezopasnosti: avtoref. diss. докт.экон.наук: 08.00.10. – М.: 2010. – 32 p.

4. Yakovleva А.А. «Ekonomika chernogo nala» v Rossii: specifika i masshtaby yavlenia, ocenka obshestvennyh poter` // Voprosy statistiki. - 2002. - № 8. - P.3-16.

5. Popov I.А. Klassifilacia sposobov uklonenia ot uplaty nalogov. - http://antitax.ru/moshennik/nalprobl/klassif prest.html (последний доступ к ресурсу 02.04.2016).