ФІНАНСОВІ АСПЕКТИ МІНІМІЗАЦІЯ ОБСЯГІВ УХИЛЕННЯ  ВІД ОПОДАТКУВАННЯ

О.І. Малюжець; І.А. Сисоєнко; Д.О. Карлюка

FINANCIAL ASPECTS ARE MINIMIZATION OF VOLUMES OF AVOIDING TAXATION

Authors

O.I. Maliuzhets
I.A. Sisoenko
D.O. Karlyka

Keywords:

avoiding taxation, tax losses, budgetary losses, shadow economy, tax loading

Abstract

The article is sanctified to deep research of the phenomenon of avoiding taxation. In the article the analysis of tendencies of increase of tax losses is conducted as a result of avoiding taxation in Ukraine and the built economic and mathematical model of taxpayers, organs of administration and state that characterizes an act for maximization of own income.