Abstract:

This article is devoted to the problems of comparative analysis of sanctions for tax violations in the Russian Federation and in the People's Republic of China. This need is stipulated by the processes of international economic integration, the urge to strengthen the competitiveness of business in Russia and abroad. A complex of international legal principles and norms regulating interstate relations in the tax sphere promotes the establishment of universal principles of tax collection in the globalizing system of world economic relations, and also affects the transparency of borders between national tax jurisdictions. At the same time, the national taxation systems and the legal principles of their organization in the current system of world economic relations demonstrate fairly stable sovereignty. They remain highly autonomous, despite the continuously increasing impact of the external economic and tax environment factors. Accordingly, the development of international economic activity predetermines the vector of interaction between the two states: the harmonization of rules for the elimination of multiple taxation and fiscal barriers for foreign economic relations, information exchange and, especially, the fight against tax violations