VIOLATIONS OF TAX LEGISLATION AS A MARKER OF “COMPLEX” ANOMIE IN MODERN RUSSIAN SOCIETY

Abstract: this article continues a series of publications devoted to the problem of anomie in modern Russian society from the point of view of studying this phenomenon in small and medium-sized businesses. The subject is the manifestation of “non-normality” in compliance with tax legislation in small and medium-sized businesses and subsequent sanctions by state authorities. In a prolonged study for the period from 2016 to 2020, it was determined that in the sphere of small and medium – sized businesses, the highest values of indicators are determined for violations associated with the items of payment of taxes and insurance premiums. A significant increase in violations related to the articles of registration of small and medium-sized businesses through front persons and the use of forged documents when registering in the Unified State Register of Taxpayers were registered on the territory of the Sverdlovsk region in the period 2018-2019. It should be noted that the sanctions imposed for these violations by the state authorities had a deficit level. All of the above allowed the authors to draw a conclusion about the complicated, complex nature of the anomie process in the field of small and medium-sized businesses and the synergy of its structural and reflexive forms. Limitation of the study: the study was based on the materials reflected in the reports available in the sources on the website of the Federal tax service www.nalog.ru (66 region) in the Sverdlovsk region.

Keywords: small and medium-sized businesses, Russian society, tax legislation, violations, sanctions of state bodies, structural and reflexive form of anomie

usov