Tax evasion is punishable. And yet, many businessmen and entrepreneurs continue to take risks by deceiving the state. They pay taxes, but not in full. A certain part of the income is hidden from the tax and is not prescribed in the documents. Tax evasion schemes are so diverse and numerous that you can compile a whole encyclopedia listing these methods. Only officially disclosed methods are about two hundred. But there are also schemes that are still in the shadows. However, those methods that are disclosed by the tax department are actively practiced, since it is possible to prove the use of fraudulent transactions only with a thorough investigation. And the tax cannot control every entrepreneur. Especially when you consider that businessmen often conspire.
Tax evasion most often occurs when an entrepreneur owns a small company and can independently control tax reporting. However, in the case of large organizations, the fact of sheltering part of the income is not uncommon. The larger the company, the more money goes to the side. Tax evasion can be done in several main ways. The most popular method is cooperation with one-day firms. Such companies are created on the side (both in Russia and abroad) specifically in order to cover part of the income by writing it off as an expense. Tax authorities previously very quickly calculated such fraud. However, today the matter is complicated by the fact that part of the taxes is still paid by the company, and opening a scam is not so simple. After all, formally everything is in order.
However, to open a scam, the tax authorities only need to answer a simple question: does the company have any activity? One-day ones have no purpose but to serve as a cover. One-day firms may self-destruct over time. There can be a lot of such organizations, and the tax simply cannot keep track of each of them. However, an entrepreneur who has dealt with such an organization at least once runs the risk of being noticed by authorities.
Practicing tax evasion, a company can work with one-day activities according to one of the following schemes. For example, an organization transfers its activities to small performers who carry out the work of the company and take part of its profits. Upon verification, it is discovered that the company and the hired contractors are one person. The second serves to hide the share of income. This is a shell company in which there are no employees. Moreover, the two organizations have one common account.
One of the simplest tricks that entrepreneurs can apply is to work with people without formal employment or with companies that are essentially not registered at all. In this case, tax reporting is carried out only on one side, and it is practically impossible to identify the fact of tax evasion. Contractors receive their funds without paying interest in the tax, and the company receives their income, which may not be reflected in the documentation. Tax evasion can have more complex schemes. They are sometimes so confused that it can take several years. In some cases, fraudsters even manage to make excuses.
The most difficult to solve tax crimes are in the field of international business. Indeed, in some cases, foreign firms are not subject to VAT at all. A number of companies organize abroad subsidiaries that are not formally related to the activities of the parent company. And this opens up great opportunities for fraud. For example, a parent company can help a subsidiary financially.