UDK 332.1 Региональная экономика. Территориальная экономика
The article is devoted to the phenomenon of tax evasion, its consequences and ways to measure it. The task includes a fundamental theoretical analysis of the study of the methodological part, focused on the indicator of fiscal pressure. In the paper, the authors presented the causal relationships between taxation, fiscal pressure and tax evasion, as these phenomena are measured at the macro- and microeconomic levels. In examining the causes and consequences of tax evasion at the country and organization/entity levels, the researchers mentioned financial position, financial performance and cash flow as elements to reduce tax fraud. For this, various formulas for calculating tax pressure and tax evasion were established, presented and systematized to reduce tax pressure through the financial results of the entity’s activities.
fiscal policy, financial performance, tax pressure, tax evasion, enterprise debt
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