Taxation of C2C Wire Transfers as a Way to Counteract Revenue Concealment

The subject of the study is C2C wire transfers as a way to counteract revenue concealment. The purpose of the work is to summarize the practice of solving the problem of reducing the level of tax evasion using schemes in which the receipt of funds to the seller for goods, works and services is mimicked as a regular money transfer, not related to such calculations. Tax evasion schemes continue to be developed by unscrupulous entrepreneurs at an enviable rate, often outpacing government counteraction measures. Some tax evasion schemes are complex and long chains of actions, and some are simple and obvious ways of unfair competition. An example of a simple scheme is the acceptance by an organization or individual entrepreneur of payments for goods, works and services they sell, not to the account of the relevant organization or individual entrepreneur, but to the account of a nindividual. Formally, such payments are C2C settlements. This issue is international in nature and has no national borders. The article proposes a method for leveling the risks of tax evasion, in which the receipt of funds to the seller for goods, works and services is mimicked as a regular money transfer, unrelated to such calculations, and forming a tax base.

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