The Most Common Schemes of Personal Income Tax Evasion: Current Trends of Tax Administration

The article analyzes the main indicators of personal income tax revenues to the consolidated budget of the Russian Federation, forecasts of the Ministry of Finance of the Russian Federation on the budget deficit for 2023-2025, thereby justifying the relevance of considering «schemes» of personal income tax evasion to ensure budget revenues. According to the results of the analysis of information from the Federal Tax Service of Russia and the generalization of judicial practice, the most common schemes of personal income tax evasion for both taxpayers-individuals and tax agents-organizations are highlighted. Based on the analysis of the arguments of the courts, the article forms criteria indicating the use of schemes. The main trends of personal income tax administration are revealed: the development of a scoring system; the introduction of ASK-DFL. A model of the operation of the ASK-DFL system has been developed. Research writing purposes: determine the main tax schemes that identify the tax authorities and highlight the directions for the development of personal income tax administration, taking into account information technologies. The conclusions received during the research: the directions of development of NDFL administration were evaluated and options for eliminating tax schemes were proposed.

personal income tax, evasion schemes, taxpayers, tax agents, unjustified tax benefit