Some aspects of the analysis of foreign experience of criminal liability for tax crimes

The article analyzes the legislation of a number of foreign countries, which provide for liability for crimes in the field of taxation, as well as the specifics of bringing to justice. The types of tax crimes are reviewed, and what subjects and by whom are brought to justice are analyzed. A comparison of preventive measures and sanctions in countries of different legal systems and families is carried out, as well as the attitude of different countries to such types of crimes and trends in the development of legislation are studied. The question of the possibility of using digital technologies as a way of conducting tax audits is considered.