Open AccessFinancial consequences of misrepresenting information about business operations of enterprises for the purpose of non-payment of taxes and fees
Author(s) -
Екатерина Лебедева
Publication year - 2020
Publication title -
russian journal of management
Language(s) - English
Resource type - Journals
eISSN - 2500-1469
pISSN - 2409-6024
DOI - 10.29039/2409-6024-2020-8-1-91-95
Subject(s) - business , accounts payable , finance , payment , accounting , order (exchange) , tax deferral , enforcement , control (management) , tax reform , economics , public economics , state income tax , law , management , political science , gross income
Conducting business by an economic entity entails certain tax obligations on taxes and fees: taxpayers are required to calculate all possible taxes and fees for which they have a tax base, transfer them to the budget and submit tax reports on them to the tax Inspectorate. In order to reduce the amount of tax and fee payable to the budget, taxpayers may not legally distort information about business transactions. This article will focus on the use of formal document management by taxpayers by introducing into transactions suppliers of the enterprise that meet the criteria of "one-day firms" and what financial consequences these actions may entail for taxpayers when conducting tax control by employees of tax and fee inspections, including with the involvement of law enforcement agencies.