ПРОТИВОДЕЙСТВИЕ НАЛОГОВОЙ ПРЕСТУПНОСТИ В СИСТЕМЕ ОБЕСПЕЧЕНИЯ ЭКОНОМИЧЕСКОЙ БЕЗОПАСНОСТИ: ОПЫТ СТРАН ОЭСР

Abstract

Tax crime in the context of ensuring economic security is usually considered from the point of view of tax evasion. In the context of ensuring economic security, it is also necessary to take into account that tax evasion is characterized by the use of illegal methods to partially or completely reduce the taxpayer’s liability or to fraudulently gain access to tax refunds from the revenues of the budget system. The results of the study showed that both tax fraud and tax evasion have a hybrid nature in terms of the need to ensure economic security. Tax fraud and tax evasion have a hybrid nature in terms of the need to ensure economic security. This is due to the fact that these terms in many jurisdictions of the OECD countries are partly administrative and partly criminal, which are regulated respectively by tax and administrative, as well as civil or criminal law.