tax evasion

The Introduction of Indirect Methods of the Determinin the Tax Liabilities as the Direction of Improving the Efficiency of Tax Control Sysnem of Individual Income

Introduction. High rates of tax evasion on income of individuals requires the state to find new, more effective forms and methods of tax revenue control individuals. One of the ways to increase the efficiency of state control over taxation of citizens may be the introduction of indirect methods for the determination of tax liabilities. Theoretical analysis. In world practice of control of taxpayers methods of assessment of costs, cash flows and property are actively used to determine the tax liabilities of individuals, which are not engaged in entrepreneurial activities. The article describes the experience of countries near and far abroad in this field. Discussion of Results. The result of the analysis carried out in the article was to develop the recommendations for the phased implementation the indirect methods of assessment of tax liabilities of individuals in the Russian tax legislation.