TY  - JOUR
T1  - Approaches to Economic and Mathematical Taxation Models in the
Conditions of the Shadow Economy
AU - Fesina, E.L. AU - Kozlova, N.N. 
JO  - Journal of Engineering and Applied Sciences
VL  - 13
IS  - 2
SP  - 343
EP  - 347
PY  - 2018
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2018.343.347
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2018.343.347
KW  - Tax avoidance
KW  -“gray” schemes
KW  -shadow economy
KW  -tax offenses
KW  -binary and regression models
KW  -social
AB  - In the market economy the taxation system is one of factors of its stabilization and development.
Positive development of this process contains such social phenomenon as tax avoidance. The means hidden
from the taxation quite often go to the "hadow" turnover, begin to work for criminal structures, generating the
corruption phenomena. Complexity and discrepancy of the taxation system created conditions for different kind
of schemes of tax avoidance and numerous address privileges and unreliable forms of calculations led to the
individual taxation. In the conditions of violation of tax discipline and concealment of a money by entities the
importance is allocated for analytical control procedures for its tax discipline and identifications of the facts of
tax avoidance.
ER  -