Restructuring of the Mechanism for Countering Tax Evasion

Abstract

Along with the advantages of the ongoing digital transformation of the economy in Russia, there are problems with the use of technology for illegal purposes. New tax evasion schemes are emerging, based on previously unused information technology solutions and income-generating activities that are gaining momentum. Rapid trends encourage government agencies to take timely measures to neutralize threats to the country's economic security. In this regard, the restructuring of the mechanism for countering tax evasion is of particular relevance. The purpose of the research is to develop an updated structure of the mechanism for countering tax evasion. The methodological basis was the methods of analysis and synthesis, induction and deduction, comparative analysis in determining the essence of the mechanism for countering tax evasion; the method of system-structural analysis in determining the constituent elements of the mechanism and the classification of tools; methods of abstraction and logical formalization in the representation of the mechanism. The result of the research is the author's structure of the mechanism for countering tax evasion. The proposed restructured version of the mechanism allows you to automatically respond to changes in factors affecting it and adjust yourself by updating operational tasks and counteraction tools included in the variable component.