Как уходят от налогов. Объяснение на пальцах

Summary

This video script delves into the intricate world of tax evasion, highlighting the common schemes used globally and in Russia to avoid paying taxes. It discusses the legal consequences, including heavy fines and imprisonment, yet notes the persistent issue with an annual count of tax crimes exceeding 4,000 in Russia. The script also explores various tactics, from cash transactions to complex international corporate structures, and touches on the use of offshore jurisdictions for tax optimization. It concludes with an educational course offer for those interested in mastering financial skills to navigate such complexities.

Takeaways

• 💼 Taxes are a primary source of income for governments, accounting for approximately 90% of the U.S. budget and around 80% of Russia's state revenue.
• 🚫 Evasion of tax payments is met with serious penalties, including fines up to half a million in national currency or imprisonment for 5-6 years, yet taxes must still be paid eventually.
• 📉 Despite severe consequences, tax crimes do not decrease, with Russia consistently reporting over 4,000 cases annually, and globally, tax evasion accounts for about 1% of the world's GDP.
• 🕵️‍♂️ Large-scale tax evasion is often the domain of educated and cunning criminals in white-collar professions, making it challenging for authorities to track and apprehend them.
• 🔍 The line between tax optimization and evasion is incredibly thin, with legal tax optimization methods such as using different tax regimes or applying tax deductions being exploited by evaders.
• 🏠 A common method of tax evasion involves concealing income by, for example, receiving rent payments as if they were regular transfers, thus avoiding tax obligations.
• 💳 Banks play a role in monitoring large transactions that may indicate money laundering, which can lead to account freezes and tax inspections.
• 💵 Cash transactions are favored by tax evaders for larger sums as they are harder to trace, leading to schemes where businesses operate partly off the books.
• 📋 Employers may offer to pay part of the salary in cash ('envelope wages'), which is illegal and can lead to dismissal without proof of employment.
• 🤝 Some employers avoid hiring full-time staff to evade paying higher taxes and social contributions, instead classifying workers as self-employed or freelancers, which deprives them of social benefits.
• 🌐 Large international corporations often use complex legal structures involving multiple entities to obscure the identity of the true owners and optimize their tax liabilities.
• 📈 For businesses that rapidly grow and exceed the thresholds for preferential tax rates, strategies such as registering additional legal entities or using acquaintances to分流 business can be employed to maintain lower tax rates.

Q & A

What is the main source of income for governments according to the script?

The main source of income for governments is taxes, with the budget of the United States and Russia being approximately 90% and 80% respectively from taxes paid by citizens and businesses.

What are the consequences of tax evasion for individuals in Russia?

In Russia, tax evasion can lead to serious penalties such as fines up to half a million in national currency or imprisonment for 5-6 years, and ultimately, the taxes still have to be paid.

How prevalent are tax crimes in Russia?

Tax crimes are quite prevalent in Russia, with the number of cases consistently exceeding 4,000 per year.

What percentage of the world's GDP is estimated to be lost to tax evasion globally?

Globally, it is estimated that about 1% of the world's GDP is lost to tax evasion.

What is the thin line between tax optimization and tax evasion as mentioned in the script?

The thin line between tax optimization and tax evasion is that while it is legal to use different tax regimes, work in a free economic zone, or apply tax deductions, violators can still avoid taxes using these methods.

What is one common method of tax evasion mentioned in the script involving rental payments?

One common method of tax evasion mentioned is receiving rent payments as if they were regular transfers, which can make the obligation to pay taxes disappear.

How do some businesses handle large transactions to avoid tax?

Some businesses handle large transactions by using cash, which can be harder for tax authorities to trace and monitor.

What is the scheme involving restaurants and cash payments as described in the script?

The scheme involves restaurants accepting payments through fake terminals, with the money going to entrepreneurs who deal with large amounts of cash, such as in pharmacies and beauty salons, who then provide cash back to the restaurant.

What is the issue with being paid in cash under the table as an employee?

Being paid in cash under the table can lead to the risk of being fired at any moment without any proof of employment, and it usually means losing all social rights as an employee.

What is the scheme of registering a business as an individual entrepreneur to avoid higher taxes?

The scheme involves registering a business as an individual entrepreneur to take advantage of lower tax rates, which can be seen as fraudulent when the business size and operations would otherwise require standard tax rates.

What are 'offshore' regions and how are they used in the context of the script?

Offshore regions are territories with low tax rates and non-transparent financial reporting. They are used to move money to take advantage of tax benefits and maintain anonymity, often at the cost of higher fees.