EFFICIENCY ASSESSMENT OF CRIMINAL AND LEGAL PROHIBITION OF ENTERPRISES’ EVASION FROM VAT PAYMENT

An analysis of the effectiveness of the criminal-legal prohibition on the commission of this crime is an integral element of the structure of the criminal-legal assessment of the organization's evasion from paying VAT. The research showed that the amount of VAT arrears is steadily increasing, the largest increase was observed in the last two years, which is due to the crisis situation in the Russian economy. From the point of view of demographic costs, the criminal-legal prohibition of tax evasion does not incur any significant risks for society and the state. The criminallegal prohibition of evasion from payment of VAT is effective from the point of view of its profitability: the implementation of the criminal-legal prohibition of evading the organization from paying taxes, in part of VAT, is economically justified for the state.