Tax avoidance. Bychkov A.I.

Despite the fixed one in Art. 57 of the Constitution of the Russian Federation, the obligation of everyone to pay legally established taxes and fees, in practice, some taxpayers try to evade their tax duties both through the use of various tax optimization schemes and by direct violation of the law, distorting information in tax reporting or not representing it, as well as also with the help of other unlawful methods.

this book is devoted to the study of issues related to the identification of illegal tax optimization and the use of tax control measures by tax authorities, including the disputing of the taxpayer’s transactions, the recovery of damage caused by tax crimes, as well as the involvement of controlling the taxpayer of persons to subsidiary liability.

based on legislative acts and an extensive number of judicial precedents in the work, the practice of considering criminal cases on tax crimes, including tax evasion, fees and insurance premiums by individuals, organizations, and in including performing the functions of tax agents, concealment of assets, due to which tax payments should be paid, as well as the disclosure of tax secrets.