International Cooperation in Combating Tax Law Violations

Purpose. In the establishment and development of international tax relations, a key role is played by cooperation between States in the field of taxation, one of the most popular forms of implementation of which is the exchange of tax information. This form of international cooperation in the tax sphere is provided by a number of international treaties. Based on their analysis, as well as the study of Russian and foreign experience of their application in the implementation of cooperation in the field of taxation in the modern international environment, there is an urgent need to improve the agreements in this area in terms of organizing the exchange of tax information between the competent authorities of foreign countries. Methodology: dialectical, formal-legal, normative methods, method of comparative jurisprudence. Conclusions. The current international environment has a significant impact on international relations, which further complicates the already difficult process of international cooperation in the field of taxation. The way out of this situation is to deepen and further develop cooperation with the states seeking to comply with the agreements concluded with the Russian Federation in the tax sphere and thereby fulfill their obligations, as well as in improving these international treaties in terms of forms of international cooperation in combating violations of tax laws. Scientific and practical relevance. The conducted research allows to focus attention on the problems arising in the implementation of international cooperation in combating violations of tax laws, and as a consequence, the need to solve them by improving the legal regulation of such cooperation. The conclusions of this study can be used when amending or preparing international agreements in the field of combating violations of tax laws, as well as applied in the educational process when training specialists in this area.