TAXATION OF THE TAX-BASED BASE AS ONE OF THE FRAUD WAYS WITH THE FINANCIAL STATEMENTS

The article deals with the concept of fraud with financial statements; The stage of development and the history of fraud in Russia. The work of scientists dealing with this problem is considered. The most popular and widely used types of fraud are listed. The main methods of manipulating the reporting data are presented, with the aim of changing the taxable base. Based on the research, there are put forward ways to combat fraud and their consequences. The measures of struggle are proposed, both on the part of the state and on the part of the economic entity. The urgency of this problem is predetermined by the fact that fraudulent financial reporting undermines the connection between various subjects of market relations, which directly affects the economy as a whole.