Tax evasion as a threat to the national economy of the Russian Federation
This scientific article reveals the essence of one of the most serious threats to the economic security of Russia, and, accordingly, the factor of the criminalization of the economy ¾ the shadow economy, which involves the evasion of legal entities and individuals from paying taxes and fees. The article presents the main internal conditions and factors that have a negative impact on the process of economic development and, therefore, require a decrease in quantitative parameters. Such factors, as a rule, include a significant property stratification of the population, as well as an increase in the level of poverty. In addition, the increasing unevenness of regional development in the socio- economic sphere plays a significant role: it is no coincidence that there are so-called backward or depressed regions in Russia. The consequences of the current situation are expressed in the increasing criminalization of society and economic life. The paper discusses the issues of legal assessment of evasion from payment of taxes and fees provided for by Russian legislation, provides examples from judicial practice in cases of this category. Particular attention is paid to the share of the shadow market in the national economy of the Russian Federation and other countries