Economic and legal methods of counteraction tax offenses

Abstract

Purpose: to determine the causes of tax evasion and, in accordance with them, the development of measures by the state aimed at counteracting tax violations, as well as a review of changes in legislation introduced in the Russian Federation in the current year related to the adoption of measures against tax evasion. Discussion: taxation and tax policy are powerful tools for influencing the country's economy. The tax mechanism is presented as a means of ensuring security, but at the same time it carries risks and poses a threat to the state in the form of falsification of taxable amounts. In turn, indicators of economic security are based on the parameters and size of the budget. A certain danger to the state is the avoidance of taxation of organizations, as a result of which fewer payments come to the budget. As a result, the state has to take certain measures and deal with unscrupulous taxpayers. In addition, tax evasion characterizes an ineffective tax system that encourages taxpayers to evade taxation and to practice non-legal forms of tax burden. Results: as a result of the study, a list of the reasons for tax evasion and ways to counter them was obtained. The article presents the regulatory framework implemented in different scenarios of tax evasion in Russia.