ОПЫТ БОРЬБЫ С НАЛОГОВЫМИ ПРЕСТУПЛЕНИЯМИ ВО ФРАНЦИИ

Abstract

The article considers the tax legislation of France aimed at combating tax crimes. The author’s research conducted in relation to tax violations in France shows interest in the selected study. The fight against tax crimes is of great importance for the economy of any state, including the positive experience of foreign countries. An algorithm of interaction between tax authorities and tax payers in the detection of tax offenses has been developed. The types of tax violations in France and the consequences of their detection for taxpayers are considered. The influence of the adopted tax legislation on the collection of taxes is studied. Namely, an increase in the recovered amounts to the state’s budget based on the results of tax investigations. The analysis of statistical data of tax offenses, tax investigations, which allowed to argue the consequences of the introduced norms, was carried out. The structure of tax crimes by the nature of their implementation over 5 years in France is considered and it is revealed that in recent years crimes of hiding income and undeclared income prevail. The structure of tax crimes, which were carried out in different spheres of the economy, where the most prone to crime is the service sector, is studied. Over a two-year period, the fines received based on the results of the sentences imposed in quantitative and qualitative composition were studied. The interrelation of the recovery of funds from the fight against tax crimes in favor of the state for the period 2010-2018 is studied. The main instruments were one-time fines and recoveries of amounts in accordance with the adopted tax legislation.