The purpose of the study is to analyze criminal schemes aimed at con- cealing income tax and government measures aimed at countering such tax crimes. The scheme of obtaining an unjustified tax benefit is implemented through the inclusion in economic turnover of intermediaries, whose activi- ties are reduced to the formation of the appearance of real financial and economic activities. The schemes for obtaining unjustified tax benefits can be associated with attracting inefficient intermediaries, who, although not be- ing“one-day” firms, do not actually work and do not provide services. The examples of such schemes are relationships associated with formal involve- ment of agents or other intermediaries. The scheme for obtaining unjustified fiscal benefits is realized through the acquisition of fictitious investment in- struments. Business models created for the purpose of tax evasion are very difficult to manifest in the implementation of both cameral and exit tax au- dits. Today, there are the ways to analyze the taxpayer’s activities in order to identify criminal schemes for concealing income tax. New article of the Tax code forbidding the companies to optimize the taxes at the expense of le- gal tax schemes (Law 163-FZ) is analyzed. Federal Law 163-FZ actually strengthens the powers of the tax authorities within cameral and on-site in- spections. On the basis of the analysis of art. 54.1 of the Tax Code of the Rus- sian Federation the following conclusions are made: it will be necessary to prove that signing this or that contract, they will not pursue the aim of "min- imization of a tax"; tax authorities will control concluded bargains from the point of view of business, additionally accruing taxes. FL-163 is retroactive: the norms of art. 54.1 of the Tax Code of the Russian Federation can be ap- plied to exit inspections, decisions on which have been made after coming of these changes into force, but only in relation to transactions between related parties. It is important to note that in the Tax Code, instead of the presump- tion of integrity, the presumption of guilt of taxpayers appeared. This will seriously complicate the activities of taxpayers.
tax control, income tax, taxation, tax offense, shelter scheme, Tax Code, tax audits
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