Scientific Research and Development. Economics of the Firm Scientific Research and Development. Economics of the Firm Научные исследования и разработки. Экономика фирмы 2306-627X 2587-6287 59193 10.12737/2306-627X-2023-12-1-54-62 Экономика предпринимательства и малого бизнеса Economics enterpreneurship and small business Экономика предпринимательства и малого бизнеса Development of a Methodology for Assessing and the Impact of Tax Evasion on Industrial Entities Разработка методики оценки уклонения от налогов на промышленные субъекты Валеева Ю. С. Valeeva Yu. S.

кандидат экономических наук;

candidate of economic sciences;

 Гарипова Г. Р. Garipova G. R.

кандидат экономических наук;

candidate of economic sciences;

 Голицина Л. А. Golicina L. A. Казанский государственный энергетический университет Kazan State Energy University Казанский национальный исследовательский технологический университет Kazan National Research Technological University 16 04 2023 16 04 2023 12 1 54 62 16 04 2023 https://naukaru.ru/en/nauka/article/59193/view

Статья посвящена феномену уклонения от уплаты налогов, его последствиям и способам его измерения. Задача включает фундаментальный теоретический анализ исследования методологической части, ориентированной на показатель фискального давления. В работе представлены причинно-следственные связи между налогообложением, фискальным давлением и уклонением от уплаты налогов, как эти явления измеряются на макро- и микроэкономическом уровне. Изучая причины и последствия уклонения от уплаты налогов, проявляющиеся на уровне страны и организации/субъекта, исследователи упомянули финансовое положение, финансовые результаты и денежные потоки как элементы снижения налогового мошенничества. Для этого были установлены, представлены и систематизированы различные формулы расчета налогового давления и уклонения от уплаты налогов для снижения налогового давления через финансовые результаты деятельности субъекта.

The article is devoted to the phenomenon of tax evasion, its consequences and ways to measure it. The task includes a fundamental theoretical analysis of the study of the methodological part, focused on the indicator of fiscal pressure. In the paper, the authors presented the causal relationships between taxation, fiscal pressure and tax evasion, as these phenomena are measured at the macro- and microeconomic levels. In examining the causes and consequences of tax evasion at the country and organization/entity levels, the researchers mentioned financial position, financial performance and cash flow as elements to reduce tax fraud. For this, various formulas for calculating tax pressure and tax evasion were established, presented and systematized to reduce tax pressure through the financial results of the entity’s activities.

 фискальная политика финансовые показатели налоговое давление уклонение от уплаты налогов долги предприятия fiscal policy financial performance tax pressure tax evasion enterprise debt

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