Features of counteraction to evasion from payment of payments in foreign countries
In this article we will consider the features of criminal prosecution for evasion of payments and fees in foreign countries. To date, the evasion of payments to the budgets is quite common. Tax evasion, as a basis for criminal prosecution, has become widespread in some foreign countries. Of course, foreign counteraction measures will help to increase the effectiveness in the field of combating evasion of payments and fees. We analyzed the possibility of using foreign experience in Russian law enforcement.