Tax avoidance
Unfortunately, tax evasion, to date, has become a kind of behavior standard for many business entities. As a result, insufficient financing of the public sector of the economy occurs due to a reduction in state budget funds, there is an acute violation of the rules of fair competition, various categories of citizens who evade paying taxes and fees have different benefits, corruption increases, the capital that results tax evasion, goes abroad. In order for the fight against tax evasion and fees to be maximally effective, it is important to determine the reasons for avoiding taxation, as well as methods to combat this phenomenon, which is the purpose of the study. In the course of writing the work, empirical and theoretical research methods were applied, the main methods of combating tax evasion and tax evasion were identified.