On the issue of tax evasion schemes applied in the Russian Federation

The article substantiates the severity of the problem of proper and conscientious performance by taxpayers of their tax duties. The data of official statistics are presented, indicating an annual increase in the number of crimes related to tax evasion. The most common schemes used to commit this crime are analyzed. The signs by which the Federal Tax Service of the Russian Federation identifies them are revealed, with reference to law enforcement practice.