English to Russian Law/Patents Law: Taxation & Customs

The discrepancies between theoretical VAT receipts (calculated in the light of all current legislation and rules) and actual VAT receipts comprises four components:
1. Time differences between treasury data and national accounts data;
2. Ad hoc cancellations by the tax authorities of certain VAT claims in cases of insolvency;
3. Evasion involving the buyers' connivance (with complicity) (cases where the buyer does not pay VAT to the seller);
4. Evasion not involving the buyers' connivance (without complicity) (cases where the buyer pays VAT to the seller, but the latter fails to remit it to the tax authorities).