Demidova O.L. —
The use of Media in Order to Prevent Tax Offenses
// Finance and Management. – 2017. – ¹ 3.
– P. 55 - 65.
DOI: 10.25136/2409-7802.2017.3.23982
URL: https://en.e-notabene.ru/flc/article_23982.html
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Abstract: In her article Demidova raises the problem of tax crime growth. The possibility of major distribution of materials on the organization of tax offenses by the organizations gaining popularity from the mass media with a view to their prevention. The object of the research is public relations in the field of forming a state policy to counter tax violations, posting information on tax offenders on the official website of the Federal Tax Service, and texts of judicial acts on Internet court sites. The subject of the research is the provisions of Russian legislation, current statistical data, and Russian and foreign research literature. The methodological basis of the research involves universal, general and special research methods, such as the epistemological method, dialectical method, system-structural method, formal-legal method, and formal-logical method. The novelty of the research is caused by the fact that the author emphasizes ineffectiveness of the current policy of state bodies with regard to posting information on violations of tax laws and judicial acts on bringing to tax liability only on the Internet. Demidova emphasizes the need to amend the current legislation in the part of establishing the procedure for publishing such information in special printed publications, demonstrating on television, and financing by the state. The author analyzed and compared the actual statistical data on the popular information sources with actual personality traits of tax criminals and came to the conclusion that the average tax offender does not have a certain preferred source of information and learns news from the press, the Internet, and telecasts equally. The main findings of the research are as follows: major distribution of information on the commission of tax violations certainly has a negative impact on an enterprise that commits them; costs of tax evasion may outweigh the benefits; publication of information in newspapers and magazines, on television, on the Internet about violations of tax laws and measures of responsibility will help to prevent them.