Как уходят от налогов. Объяснение на пальцах

Простая экономика

21 Mar 202311:39

Summary

TLDRThis 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.

Outlines

00:00

📊 Tax Evasion and Its Common Schemes

This paragraph discusses the reliance of governments on tax revenues, highlighting that in the USA and Russia, tax contributions make up approximately 90% and 80% of their budgets, respectively. It emphasizes the serious consequences of tax evasion, including heavy fines and potential imprisonment. Despite these penalties, tax crimes persist, with Russia experiencing over 4,000 cases annually. The paragraph also touches on the difficulty of catching sophisticated tax evaders who exploit the fine line between tax optimization and evasion. It outlines common tax evasion schemes, such as hiding income by using cash transactions and under-the-table payments, and the challenges tax authorities face in monitoring and identifying such activities.

05:01

🏢 International Corporate Tax Structures and Avoidance

This section delves into the complex tax strategies employed by large international corporations, which often involve multiple legal entities and offshore registrations to minimize tax liabilities. It uses IKEA as an example, explaining how its ownership structure is convoluted, making it difficult to trace the ultimate beneficiaries. The paragraph also mentions the use of nominal directors and shell companies in tax evasion schemes, where individuals are paid to be figurehead directors without performing any actual work, and the risks associated with these practices. It further discusses the use of one-day companies for paper transactions to inflate expenses and reduce tax liabilities, including VAT and profit tax.

10:02

🌐 Offshore Tax Havens and Their Implications

The final paragraph examines the use of offshore jurisdictions with low tax rates and high levels of financial secrecy, such as the British Virgin Islands and the Seychelles, to avoid taxes and maintain anonymity. It points out that while these jurisdictions offer significant tax benefits, they also come with higher setup and maintenance costs. The paragraph also notes that governments use various tactics to counteract the effects of offshore tax havens, such as imposing withholding taxes on dividends. It concludes by mentioning that while the paragraph covers basic tax evasion schemes, there are many more sophisticated methods known only to the perpetrators themselves.

Mindmap

Keywords

💡Taxes

Taxes are compulsory financial charges imposed by a government on individuals and businesses to fund public expenditures. In the video, the reliance of states like the USA and Russia on tax revenue is highlighted, with taxes making up approximately 90% and 80% of their budgets, respectively. The script discusses the importance of taxes and the consequences of tax evasion.

💡Tax Evasion

Tax evasion refers to the illegal act of willfully attempting to avoid paying taxes. The video mentions that despite severe penalties, tax evasion persists, with the number of offenses in Russia exceeding 4,000 per year. It is a central theme of the video, illustrating the various schemes and strategies used to evade taxes.

💡Tax Optimization

Tax optimization is the legal practice of minimizing tax liability through permissible means, such as utilizing different tax regimes, working in a free economic zone, or applying tax deductions. The script differentiates between legal tax optimization and illegal tax evasion, emphasizing the fine line between the two.

💡Cash Transactions

Cash transactions are payments made in physical currency rather than through electronic or check payments. The video discusses how some businesses switch to cash transactions to avoid taxes, as it can be harder for tax authorities to trace cash payments, especially in small or informal settings.

💡Offshore Companies

Offshore companies are legal entities registered in jurisdictions with low tax rates or financial secrecy laws. The script mentions offshores as a means for large corporations to reduce their tax liabilities and maintain anonymity, with examples like the British Virgin Islands and the Seychelles.

💡Nominative Director

A nominative director is an individual who holds a directorship in name only, often for companies involved in illicit activities. The video warns against the risks associated with being a nominative director, as it can involve criminal liability for activities the company engages in.

💡Shell Companies

Shell companies, also known as 'one-day companies' in the script, are legal entities with no significant operations or assets. They are often used for fraudulent purposes, such as money laundering or tax evasion, as they can be easily dissolved after serving their illicit purpose.

💡Value Added Tax (VAT)

VAT is a consumption tax levied on the sale of goods and services. The script explains how some companies manipulate VAT by inflating their expenses on paper to reduce the amount of VAT payable, which is a form of tax evasion.

💡Tax Havens

Tax havens are jurisdictions with low tax rates and high levels of financial secrecy. The video discusses how companies register in tax havens to take advantage of tax benefits and avoid scrutiny, with examples including the Netherlands and the Seychelles.

💡Corporate Structure

Corporate structure refers to the organization of a company's various legal entities and the relationships between them. The script uses IKEA as an example to illustrate how complex corporate structures can be used to obscure ownership and optimize tax liabilities.

💡Financial Director

A financial director is a senior executive responsible for the financial operations of a company. The video mentions a course that teaches skills to become a financial director, including analyzing financial statements and optimizing tax burdens, which is relevant to the theme of tax management.

Highlights

Tax evasion is a serious crime with severe penalties, including large fines and imprisonment.

Despite the risks, tax crimes are prevalent, with over 4000 cases annually in Russia and a global shadow economy estimated at 15% of the world's GDP.

The line between legal tax optimization and tax evasion can be incredibly thin, making it difficult to catch sophisticated offenders.

Common tax evasion schemes include hiding income by not reflecting it in financial records, such as cash transactions in businesses.

Large transactions can trigger bank scrutiny, leading to account freezes and tax audits.

Some businesses operate partially in cash to avoid tax detection, as seen in a scheme involving restaurants and beauty salons.

Employers may offer part of the salary in cash to avoid taxes, which can lead to workers accepting under-the-table payments.

Self-employment can be used as a tax evasion strategy, with freelancers paying only 6% of their income to the budget instead of the standard 43%.

Some employers avoid hiring full-time staff to reduce tax liabilities, shifting the burden onto the workers.

Business owners may register as individual entrepreneurs to maintain low tax rates, even when their income significantly increases.

Large international corporations use complex legal structures to obscure ownership and minimize tax liabilities.

IKEA's ownership structure is an example of a convoluted corporate scheme that keeps the company private and its owners anonymous.

Financial courses can teach individuals how to analyze financial statements and optimize tax burdens legally.

Nominal directors are individuals who hold a director position on paper only, often involved in fraudulent activities.

Fictitious companies, or 'one-day companies,' are used for fraudulent purposes, including money laundering and tax evasion.

Offshore companies can offer significant tax benefits and anonymity, but at the cost of higher registration fees.

Some companies avoid paying taxes on dividends by registering subsidiaries in tax-advantageous regions like the Seychelles.

Yandex's head company is registered in the Netherlands to avoid high corporate taxes in Russia.

The video offers a free downloadable set of infographics summarizing various tax evasion schemes and tips on how to avoid them.