Scientific journal "The News of Altai State University". 2012 #2-1(74). Economy.

Scientific journal of the
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2-1(74)

2012

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M.O. Chirkov

Innovative Approaches to Form Tax Bearers’ Behavior Models

The article describes forms of VAT evasion, reveals the significant factors defining illegal tax behavior of tax bearers. The state approach to liquidation of the reasons influencing on a choice of models of illegal tax behavior by the tax bearer is offered.

Key words: tax evasion, factors influencing tax bearers’ behavior, state tax policy, state regulation of tax behavior models.

Full text at PDF, 238Kb. Language: russian.

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