Measures to counter tax evasion: international and Russian experience

The article is devoted to such actual method of tax evasion as a bypass of the law. The main purpose of this contribution is to figure out the most effective way to counter tax evasion. The following scientific methods were used in this study: analysis, comparative study, and others. The article describes the most common tax legal doctrines both in Russia and in foreign countries. The author comes to the conclusion that the most effective way to counter tax evasion would be applying judicial legal doctrines. According to the results of the study, the author comes to the conclusion that it is necessary to implement certain judicial legal doctrines into Russian tax legislation.