Evasion of income tax of legal entities

Evasion of income tax of legal entities directly affects the government’s ability to fund resources. It arises out of not granting taxable income, or an increase in expenses and overstatement of tax, respectively costs.

  • Failure to report taxable revenues (yield)
  • Failure to use ECR
  • Transfer of accepted taxable payments to foreign taxable entities
  • Transfer of accepted taxable payments to non-taxable entities
  • Transformation of taxable payments into partly of totally tax-exempt payments not included into tax base
  • Manipulation in respect of evaluation of stock, property and marketed goods
  • Opportunities issuing from accounting system
  • Deferred revenues and yields, future costs and expenditures
  • Simulated expenditures and deals
  • Classifying non-tax expenditures as tax expenditures
  • Multiple registration of the same expenditure
  • Depreciation of already depreciated and written-off property items
  • Costs of third persons
  • Using opportunities issuing from international business forms

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