Synonyms
Definitions
Tax evasion is the illegal evasion of taxes by individuals or organizations (corporations), commonly associated with the informal economy and sometimes with the criminal behavior of the entrepreneurs.
Tax avoidance is a form of minimization of tax liabilities when a person is excluded from a category of payers of some tax by means of lawful acts and consequently does not pay the tax. Depending on the legitimacy of such actions, the methods of tax avoidance can be divided into those that are legal and illegal.
Introduction: The Tax Evasion Problem
In the Russian practices of state administration, tax evasion is interpreted as the purposeful actions of a taxpayer allowing him to avoid or decrease, to a greater or lesser extent, his compulsory payments in the form of taxes, charges, duties, and other payments. From the point of view of the legislation, these actions are characterized by the following mandatory characteristics:...
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References
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Balashov, A., Sanina, A. (2016). Tax Evasion. In: Farazmand, A. (eds) Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-31816-5_318-1
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DOI: https://doi.org/10.1007/978-3-319-31816-5_318-1
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