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UDC 331.211.52
AVOIDING TAX PAYMENT AT THE EXTRA CHARGE OF SALARY
Agapeeva Natalia Sergeevna
Tomsk Polytechnic University
Student of the 3rd year, Institute of Social and Humanitarian Technologies, Department of Economics
Tomsk Polytechnic University
Student of the 3rd year, Institute of Social and Humanitarian Technologies, Department of Economics
Abstract
This article is sanctified to the basic methods of avoiding tax payment at the extra charge of salary to the workers. Authors describe the problems of payment of salary in envelopes and their possible consequences were considered. Informal employment and her influence are also affected on a pension.
Keywords: employees, employers, employment, grey, informal employment, salary, tax offence, taxation
Category: 08.00.00 Economics
Article reference:
Agapeeva N.S. Avoiding tax payment at the extra charge of salary // Student scientific researches. 2014. № 4 [Electronic journal]. URL: https://student.snauka.ru/en/2014/06/2255
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