Roughing operation is used to improve the adhesive properties of footwear upper to footwear bottom polyurethane compositions in the manufacture of special purpose footwear with an upper made of genuine leather by the injection molding method of attachment. Roughing operation is an operation of coating removal and partial removal of the front layer from the protracted edge of footwear upper workpiece. This operation has a disadvantage, it often causes technological defects. A method for increasing the adhesive properties of genuine leather special purpose footwear upper workpiece with a front layer by means of non-equilibrium low temperature plasma modification and technological scheme that allows this operation to be integrated into the production process are considered in the article.

The article is devoted to the phenomenon of tax evasion, its consequences and ways to measure it. The task includes a fundamental theoretical analysis of the study of the methodological part, focused on the indicator of fiscal pressure. In the paper, the authors presented the causal relationships between taxation, fiscal pressure and tax evasion, as these phenomena are measured at the macro- and microeconomic levels. In examining the causes and consequences of tax evasion at the country and organization/entity levels, the researchers mentioned financial position, financial performance and cash flow as elements to reduce tax fraud. For this, various formulas for calculating tax pressure and tax evasion were established, presented and systematized to reduce tax pressure through the financial results of the entity’s activities.