Akopdjanova, M. O. Suppression of Avoiding Paying Transport Tax

Abstract: The art icle is devoted to the issues and problems of discovering ways to commit tax violations in the sphere of transport, analyzing the signs of unjustified tax benefit and defining tendencies of crime prevention in this sphere. As a result of the analysis of law enforcement practice, the author defines the following well-known method of avoiding paying transport tax: regist rat ion of t ransport in a Russian Federation constituent with lower tax rates for no adequate business purposes; use of the transit number for purposes violating the applicable Russian Federation legislation; unjustified prolongation of registration of transport and shortage of the operational period in documents; use of unregistered transport in the territory of a business entity. At the end of the article the author makes a conclusion that suppression of tax violations in the sphere of transport committed by the aforesaid methods can be achieved through increasing control and communication between law-enforcement and competent law authorities that ensure a strict conformity of legally fixed operational transport conditions to actual conditions of discovering and eliminating of criminal factors.

Keywords: