Financial Crime World

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Tax Evasion Schemes in Russia: A Growing Concern for Budget Revenues

MOSCOW, RUSSIA - The Russian Federation’s consolidated budget has faced significant challenges in recent years, with a forecasted budget deficit for 2023-2025. In an effort to ensure budget revenues, it is crucial to identify and combat personal income tax evasion schemes.

Common Schemes of Personal Income Tax Evasion

According to data from the Federal Tax Service of Russia and judicial practice, the most common schemes of personal income tax evasion have been identified. These schemes involve both individual taxpayers and organizations acting as tax agents. The article highlights the criteria used by courts to determine the use of these schemes.

The development of a scoring system and the introduction of Automated Scoring Kit - Digital Financial Literacy (ASK-DFL) are key trends in personal income tax administration. A model of the ASK-DFL system has been developed, demonstrating its potential for identifying tax evasion schemes.

Research Findings and Recommendations

Researchers Elena E. Smirnova and Nazranova Milena A. evaluated the directions of development of non-deductible expenses from labor income (NDFL) administration and proposed options for eliminating tax schemes.

  • The study found that the main directions of NDFL administration were identified, including the use of information technologies to monitor taxpayer compliance.
  • The researchers proposed measures to eliminate tax evasion schemes, such as improving the scoring system and increasing transparency in tax administration.

Conclusion

Tax evasion schemes remain a significant challenge for Russian authorities, with implications for budget revenues and economic stability. This study provides valuable insights into the most common schemes and proposes solutions for combating these illegal activities.

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