• Ruslan Vakhayevich Batashev
  • Sergey Leonidovich Nikonovich
  • Edem Amitevich Kalafatov
  • Liudmila Vladimirovna Polezharova
  • Elena Anatolevna Mironova
  • Natalia Vladimirovna Kovalevskaia

Gaining an understanding of deviant taxpayer behaviors manifesting as tax evasion and tax crime requires a comprehensive assessment of their actual state, patterns, and factors supporting their persistence. The paper focuses on the analysis of key indicators reflecting the dynamics and scale of tax evasion and the aspects of tax opportunism in Russia. Factors and trends influencing the structure of tax crime are identified. The findings of tax offence analysis are used to review the efforts of Russia's tax and law enforcement authorities in tax offence prevention and detection.

Original languageEnglish
Pages (from-to)597-607
Number of pages11
JournalJournal of Advanced Research in Dynamical and Control Systems
Volume12
Issue number3 Special Issue
DOIs
StatePublished - 1 Jan 2020

    Scopus subject areas

  • Computer Science(all)
  • Engineering(all)

    Research areas

  • Dynamics, Factors, Tax Authorities, Tax Control, Tax Crimes, Tax Evasion, Taxes

ID: 52570300