Tax crime: offense or abuse?!

The article analyzes the most common tax evasion schemes - fragmentation of a business, artificial formation of a «paper» VAT, transfer of assets to another person followed by bankruptcy, etc. The difference between the concepts of «tax offense», «tax crime» and «abuse». Typical mistakes of taxpayers when tax authorities carry out audit activities are described. Issues of tax administration and measures taken by the state to prevent tax evasion are considered. The authors recommend that taxpayers take appropriate measures in a timely manner to minimize the risk of being brought to subsidiary and criminal liability.