Methodological aspects of preventive detection of fly-by-night companies

Abstract

This article discusses questions of functioning of fly-by-night companies in the territory of the Republic of Bashkortostan. In order to make recommendations for early detection of such companies the authors are conducting a study of their activities based on the data provided by the Administration of the Federal Tax Services of the Russian Federation for the Republic of Bashkortostan. Based on the analysis conducted a set of attributes has been pointed out which allows to refer to a company as to a fly-by night one. There has also been developed a classification of fly-by-night companies which are functioning on the territory of the Republic of Bashkortostan. This article contains an original approach of the authors to preventive detection of fly-by-night companies during data-processing work of tax authorities based on the application of the multiregression model, which allows to estimate whether a certain company belongs to a class of fly-by-night companies or not.