Tax Planning and Tax Evasion: Problem of Differentiation

The purpose of the paper is to consider two models of the taxpayer's behavior: tax evasion and tax planning, and to delimitate them. To date, almost every business entity applies tax planning when running business. But often, it happens that actions to minimize the tax burden are lead to tax liability. It happens because of the lack of clear criteria for distinguishing between tax planning and tax evasion in Russian legislation. The paper considers tax planning and tax evasion and contains conclusions on the difference between the two models on the part of theory and practice. However, the author draws attention to the fact that when learning the problems of differentiation of tax planning and tax evasion from a practical point of view, the author came to the conclusion that it is not possible to clearly delineate these two models of the taxpayer's behavior in practice to date.