Optimization of Taxes as a Factor of Money Laundering
Abstract
The optimization of the tax base remains a serious challenge for any business entity. At the same time, the challenge to keep economic activities in the legal field remains no less urgent. This paper deals with the issues of optimizing profit tax. Such methods of the tax optimization as the creation of various reserves, depreciation savings, leasing operations are analyzed. Special attention is paid to such negative phenomena as predicate offences. Their features are described, as well as the possible consequences of their commitment.
References
[1] ”The tax code of the Russian Federation (part two)” from 05.08.2000 N 117-FZ (ed. by 30.10.2017);
[2] Burova Lydia Alexandrovna tax Evasion: theory and practice // Vestnik BSU. 2014. No. 2;
[3] The Federal law from 28.06.2013 N 134-FZ (ed. by 29.07.2017) ”On amending certain legislative acts of the Russian Federation with regard to countering illegal financial transactions”;
[4] Tax crimes as predicate in relation to money laundering: approaches to the implementation of international standards/Ni Pikurov-Moscow: of ITMCFM; 2014.- 152 p.;
[5] ”The Criminal Code of the Russian Federation” of 13.06.1996 N 63-FZ (ed. by 29.07.2017) (ALT. and Add., buy-in force since 26.08.2017).