Constructive preferential tax treatment as a measure to prevent tax evasion
https://doi.org/10.34020/1993-4386-2025-2-45-52
Abstract
The article presents the results of a study on the relationship between the problem of tax evasion and the application of preferential tax regimes by taxpayers. The purpose of the study is to develop recommendations for improving the design of tax preferences applied in the Russian Federation. The hypothesis of the study is that constructive preferential tax regimes are an effective preventive measure against tax evasion. As a result of the study, it is concluded that it is necessary to clarify the goals and objectives of providing tax benefits in tax legislation, systematize preferential tax regimes and introduce the use of the digital ruble as an element of a mechanism to counteract tax evasion.
About the Authors
A. A. Golakov
North-West Regional Center of JSC "Kept"
Russian Federation
Russian Federation
Artem A. Golakov – consultant of the Tax and Legal Department,
St. Petersburg.
I. N. Pavlova
Central Research Institute "Electron" JSC
Russian Federation
Russian Federation
Irina N. Pavlova – PhD in Economics, Deputy Chief Accountant for Tax Accounting and Consolidated Financial Statements,
St. Petersburg.
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Review
For citations:
Golakov A.A., Pavlova I.N. Constructive preferential tax treatment as a measure to prevent tax evasion. Siberian Financial School. 2025;(2):45-52. (In Russ.) https://doi.org/10.34020/1993-4386-2025-2-45-52
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