THE ANALYSIS OF FOREIGN EXPERIENCE OF STRUGGLE AGAINST EVASION FROM PAYMENT OF VAT

Value-added tax is a sufficient situational burden on society, and many taxpayers tend to minimize it and, if possible, avoid it. Therefore, in most countries of the world the violation of tax legislation, and in particular of the rules on the procedure for calculating, paying and declaring the value-added tax, entails liability. Analysis of foreign experience in struggling against evasion from payment of VAT allows to approach the optimization of the system of combating tax crimes in Russia in a comprehensive manner.