000			02544nab a2200241 c 4500
999			_c143879 _d143879
003			ES-MaIEF
005			20210414135708.0
007			ta
008			210414t2021 sp ||||| |||| 00| 0|spa d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968865 _aPodshivalova, Daria
245		0	_aCombating tax avoidance in Russia _bhistorical perspective and current trends _c Daria Podshivalova
260			_c2021
500			_aResumen.
520			_aThe development of anti-avoidance techniques in Russia has historically had some difficulties. The nascent development of anti-avoidance techniques in the pre-revolutionary period was actually suspended by the tax policy of the Soviet Government. After the dissolution of the Soviet Union, Russia faced significant socio-economic transformations that required a reform of the taxation system. The beginning of the XXI century in Russia was characterized by the formation of a modern tax system and intensification of the search for new effective anti-avoidance techniques. In the 1990s, the problem of tax avoidance became extremely acute on the Russian tax policy agenda. Due to the absence of the developed tax legislation and unstable federal government, tax avoidance threatened the economic security of the state and could even have undermined its social and economic development due to budget losses. According to various estimates, as a result of massive tax avoidance in the 1990s, Russia annually lost approximately 30% of the payments that were due. Over the past decade, the mechanism for combating tax avoidance in Russia has been remarkably improved. Currently, the Russian tax authorities are making significant progress in applying various anti-avoidance techniques. The two semantic parts of this article reveal the Russian efforts in the formation of effective anti-avoidance techniques. The first part of the article is devoted to the Russian approach to the definition of ‘tax avoidance’ and outlines the main stages of the development of anti-avoidance techniques. The second part of the article deals with the major financial techniques successfully used in Russia, including judicial, statutory, tax treaties, organizational, and other means for countering tax avoidance.
650		4	_aELUSION FISCAL _943410
650		4	_944029 _aEVASION FISCAL
650		4	_954712 _aPREVENCIÓN
650		4	_948067 _aPOLITICA FISCAL
650		4	_948329 _aRUSIA
773	0		_9164652 _oOP 2141/2021/1 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, n. 1, January 2021, p. 82-96
942			_cART