Vachugov I.V. The Problem of Limiting Tax Evasion in Terms of Specificity of Terms and Concepts

Abstract: The author explores one of the causes of tax evasion which can threaten the economic security of Russia. The subject of the research is the terminology required for identification of schemes of evasion from payment of taxes and allocation of such schemes among the legitimate ways to minimize tax liabilities. The aim of the research is to justify and formulate the key terms and concepts associated with the identification of tax evasion schemes in judicial practice. When writing the article the author has used the following methods: research method, logical method, inductive and deductive methods, methods of synthesis and analysis as well as the comparative method and other scientific methods. The novelty of research is caused by the fact that the author has revealed one of the key reasons for low efficiency of tax control and justified the need for the wording in the tax legislation of three key terms used in the identification of tax evasion: "unjustified tax benefit", "fake division of business" and 'fly-by-night company'. The article presents analysis of judicial practice of application of these concepts. The author has studied their basic features and offered definitions of these concepts for the purpose of including them in the Tax Code of the Russian Federation.

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