Економските ефекти од легалните и нелегалните начини за избегнување на оданочувањето

Abstract

Avoidance of tax liability from an economic point of view, without entering into the legal form of avoidance, has the effect of reducing tax revenues. Regardless of the form in which the avoidance of tax liability is realized, it is based on the taxpayer's desire to reduce the tax burden. However, the various forms of its realization are perceived differently by the citizens and each form has its own weight in the context of its fairness. Economic development is the main factor for any economy in the world. Economic development requires sound government services and public infrastructure. The lack of certain public services is counterproductive to the efforts for achieving a higher standard of living, particularly in developing countries, while slowing down economic growth. Many governments around the world have failed to provide adequate public services as a result of many different reasons. The most important are the lack of tax revenues. The gray economy, tax evasion and avoidance of tax liability in general terms lead to a reduction in tax revenues. The doctoral thesis elaborates the questions of tax liability in a legal manner and tax evasion as an illegal form of avoidance of tax liability with detailed overview of perception and understanding of avoidance of tax liability focusing on definition, explanation, identify the factors that affect their occurrence. The thesis tries to link the degree of understanding of taxes and tax-related issues of the taxpayers, especially the tax system in correlation with the degree of compliance of the taxpayer with the tax liability and its motivation to pay taxes. In the second chapter of this theses are presented current tax patterns of multinational companies through which they manage to minimize tax liability. A special overview within the last chapter of the theses is given to the question about the situation in our country regarding the elaborated topic. The approach in context of Macedonia is based on research on the occurrence of these practices, reasons and factors that lead to their occurrence by setting hypotheses for the needs of this research. The established hypotheses are elaborated with based on direct and indirect sources of data and information, as well as based on survey in the form of a questionnaire intended for active taxpayers in the Republic of Macedonia and neighbouring countries. The conclusions reached were that the established concepts for understanding the avoidance of tax liability in legal terms and the tax evasion as an illegal form of avoidance of tax liability appear not to be determined exclusively by economic aspects but also no less significant factors in these contexts are the moral aspects. Regardless of the fact that these processes lead to similar effects of tax revenues, taxpayers distinguish them and evaluate them in a different manner. Furthermore, this different understanding and evaluation of these processes also depends on the personal interest, experience, profession and understanding of the taxpayers. The gray economy is without doubt linked with avoidance of tax liability in a legal manner and tax evasion as an illegal form of avoidance of tax liability and as a phenomenon and as a practice is also present in our country and it directly affects horizontal and vertical equality as well as the efficiency of the tax system in collecting sufficient tax revenues for the smooth implementation of public services and thus achieving basic preconditions for economic growth and development of the national economy. The results of the thesis are useful for improving the understanding of tax avoidance processes both in legal and illegal manner, familiarization with the most common current practices for avoiding tax liability, the reasons that motivate such behaviour of taxpayers, and also how to influence their reduction or their channelling within the legal framework.