underinvoicing

underinvoicing: [͵ʌndərʹınvɔısıŋ] n ком.
фактурирование экспортируемых товаров по заниженным ценам (с целью сокрытия части выручаемой иностранной валюты)

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Tax avoidance and tax evasion — Tax avoidance is the legal utilization of the tax regime to one s own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion is the general term for efforts to not pay taxes by… … Wikipedia
economic development — Process whereby simple, low income national economies are transformed into modern industrial economies. Theories of economic development the evolution of poor countries dependent on agriculture or resource extraction into prosperous countries… … Universalium

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