INTERNATIONAL AUTOMATIC EXCHANGE OF TAX INFORMATION AS A WAY TO COUNTERACT THE SHADOW FINANCIAL FLOWS: IMPLEMENTATION IN RUSSIA

The article is aimed to assess prospects for implementation of international automatic exchange of tax information in Russia through the prism of counteracting shadow financial flows. Methods. The article provides analysis for key issues of this process, using deduction and induction to obtain relevant conclusions. Result. Gaps and prospects for international automatic exchange of tax information in Russia are identified, appropriate recommendations are given. All participants involved in the considered process may apply conclusions.