Abstract

The fight against tax crimes requires the use of complex strategies based on principles such as the development and implementation of unified standards and mechanisms for countering tax crimes and economic incentives for voluntary compliance with legislation. The purpose of the article is to consider the economic and legal specifics of the global and national nature of countering tax crimes using the example of the Organization for Economic Cooperation and Development to find new effective mechanisms based on closer international cooperation and unification of national legislation. The results showed a direct correlation between differences in national legislation countering illegal actions by taxpayers, and empirical data obtained mainly through field and laboratory experiments demonstrate the importance of taking into account social, cultural and psychological aspects that have a direct impact on the perception of tax crime in countries.

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