##plugins.themes.bootstrap3.article.main##

Larisa Kapranova Andrius Stankevičius Zaneta Simanaviciene Asta Lukšaitė

Abstract

Tax evasion is an important socialeconomic problem in all societies of the world, regardless of the type of tax system or the country's economic development level, therefore deception using tax incentives or tax evasion should be analyzed in a wider context, as the key aspect of shadow economy. The question of what tax and other socialeconomic factor changes need to be made to reduce the scope of shadow economy or people's involvement in illegal activities is particularly relevant in current situation of global economic growth. Tax evasion are violation of social norms in a wide context and include inner and outer sides of infringement. The authors provide theoretical analysis the characteristics of tax evasion subject, what constitutes the inner side of tax evasion, as a element of social norms violation. It should be noted, tax evasion can be carried out in the same/similar manner by people, who have relatively uniform behavior in social life. This may ensure prevention of tax evasion and help for government to shape the conscious tax policies.

##plugins.themes.bootstrap3.article.details##

Section
Articles