Essence and reasons of tax evasion

Economic Annals-XXI: Volume 108, Issue 5-6, Pages: 48-52

Citation information:
Sydorenko, T. O. (2010). Essence and reasons of tax evasion. Economic Annals-XXI, 5-6, 48-52. https://ea21journal.world/index.php/ea-v108-10/


T. O. Sydorenko

Essence and reasons of tax evasion

Abstract. In the article the reasons for tax evasion as the component of shadow economy are investigated and analyzed, and the proposals of the effective tax system creation and tax evasion avoiding are developed.

Keywords: Tax Evasion; Shadow Economy; Tax Load; Corruption