| Abstract [eng] |
As the modern World transforms and changes the financial crimes keeps becoming common phenomenon in both developed and developing countries. Financial crimes are the criminal activities committed by individuals or criminal organizations for the purpose of obtaining economic gain through illegal activities. The most common financial crimes faced today are corruption, money laundering, fraud, tax evasion and avoidance (Lietuvos Respublikos Vyriausybės Kanceliarija, 2016). Payment of taxes, tax evasion or avoidance has a direct impact on the population and government as the basis of each state’s existence is taxes paid by taxpayers and thus the state acquires the power to carry out its functions: to provide public goods, services, redistribute income and stabilize the economy (Rutkauskas and Ivaskaite-Tamosiute, 2015). According to Alm, Martinez-Vazquez and McClellan (2016) tax evasion and corruption are two separate problems but they can easily intertwine and affect not only individuals but also legal entities. More corrupt companies may be more liable to tax evasion because such companies tend to make higher profits in illegal ways. However, sometimes it could be that higher level of tax evasion can lead to the corruption (OECD and World Bank, 2018). The consequences of all these activities are undeclared income which distorts statistics on the state of the economy. Although, the government attempts to combat financial crime but they still persist and have a negative impact on the economy (Slepetys, 2011). These problems also conclude a threat to the economic operations. Due to their financial consequences they can lead companies to bankruptcy. The existence of the link between tax evasion and corruption, the damage to legal entities, the state and citizens the use of new methods of tax evasion, show the relevance of the topic. Object - Impact of corruption on the propensity of organizations to evade taxes. Goal - To determine whether corruption contributes to the propensity of organizations to evade taxes. Main results of the investigations showed that corruption and tax evasion are identified as one of the most serious financial crime today. Summarizing the research analyzed in the scientific relationship is determined by the following factors: high tax burden, difficult tax laws, various political connections, business inspections of public officials, different industrial sectors. The investigation revealed that the representatives of Marijampole logistics companies are facing both corruption and tax evasion. The results of the survey showed that in the opinion of business participators the use of corruption can solve certain problems or speed up some processes but all this leads to the tax evasion. This investigation revealed that corruption leads to tax evasion. And the results of the expert interviews were confirmed as opinions coincided – bribery and tax evasion are determined by the desire to earn more/have more. The results of the research confirmed the finding in the analyzed scientific literature that corruption has an impact for organizations to evade taxes. |
