E.L.  Fesina, N.N.  Kozlova, 
    Approaches to Economic and Mathematical Taxation Models in the
Conditions of the Shadow Economy,
    Journal of Engineering and Applied Sciences,
    Volume 13,Issue 2,
    2018,
    Pages 343-347,
    ISSN 1816-949x,
    jeasci.2018.343.347,
    (https://makhillpublications.co/view-article.php?doi=jeasci.2018.343.347)
    Abstract: In the market economy the taxation system is one of factors of its stabilization and development.
Positive development of this process contains such social phenomenon as tax avoidance. The means hidden
from the taxation quite often go to the "hadow" turnover, begin to work for criminal structures, generating the
corruption phenomena. Complexity and discrepancy of the taxation system created conditions for different kind
of schemes of tax avoidance and numerous address privileges and unreliable forms of calculations led to the
individual taxation. In the conditions of violation of tax discipline and concealment of a money by entities the
importance is allocated for analytical control procedures for its tax discipline and identifications of the facts of
tax avoidance.
    Keywords: Tax avoidance;“gray” schemes;shadow economy;tax offenses;binary and regression models;social