Tax evasion remains a persistent global challenge affecting both developed and developing economies. This study investigates the underlying assumptions of tax evasion, particularly in the context of indirect taxes, at the microeconomic level. Focusing on long-term assets and their influence on organizational costs and financial outcomes, the research explores how these elements may contribute to tax evasion within businesses. The analysis emphasizes accommodation facilities as a case study, given their complex financial structures and susceptibility to indirect tax manipulation. By examining the role of long-term assets in shaping economic results and cost allocations, this study seeks to estimate their impact on the scale of tax evasion at the organizational level. The findings aim to provide deeper insights into the mechanisms of indirect tax evasion and suggest pathways for improved regulatory oversight and tax compliance