Annotation

Using the Republic of Sakha (Yakutia) as a case study, this article examines the problem of contractor organizations evading the registration of separate subdivisions at the place of actual business activity. The author analyzes the legal conflicts between the Tax and Civil Codes of the Russian Federation, which allow legal entities to avoid paying personal income tax and transport tax to the budget of the region of presence. The paper proposes a set of measures to improve legislation, including the unification of the conceptual framework of the Tax and Civil Codes, and emphasizes the need to redistribute tax flows in favor of the regions where businesses operate within the context of the national priorities for the development of the Far East.