Strategies for the fight against tax evasion in the European Union

The monograph is the result of a study on the implementation of measures aimed at combating the erosion of the tax base and withdrawing profit in the European Union. For the first time in Russian, a detailed analysis of the Directive of the EU Council 2016/1164 is presented, which establishes the rules for the fight against the practices of tax evasion that have a direct impact on the functioning of the domestic market. The fundamental significance of the study is determined by the focus on the comprehensive analysis of the legal support of the state tax security in the context of international economic integration on the example of the European Union and its member states.
The publication is addressed to students, graduate students, teachers of law universities, scientists, employees of tax authorities and other civil servants practicing lawyers, as well as all those who are interested in the problems of modern tax law