Tax evasion in connection with money laundering

The problem of tax evasion plays a dominant role in the economy of many countries not only as a "social disease", but also as a kind of pattern of behavior of the population and a factor affecting many important indicators of any country. Money laundering is a multidimensional phenomenon that results from the influence of a large number of factors that, on the one hand, affect all spheres of social reproduction, and on the other hand, can be generated by the socio-psychological essence of the person himself. The absence of a direct legally established distinction that makes it possible to separate tax optimization and tax evasion leads to the threat of imposing sanctions on bona fide taxpayers of taxes and fees and, at the same time, to the lack of responsibility for unscrupulous taxpayers. The insufficient level of tax culture of certain groups of taxpayers and the imperfection of tax legislation leads to a confluence of tax evasion and money laundering. It is concluded that, unlike other offenses, there is no clear sign separating the end of the tax evasion process from the beginning of a separate stage of money laundering. Provided that the state's attention is increased to eliminating these causes, it is possible to count on the effectiveness of tax policy and a reduction in tax evasion by taxpayers.