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7 Russ. L.J. 4 (2019)

handle is hein.journals/russlj7 and id is 1 raw text is: RUSSIAN LAWJOJRNAL VolumeVI (2019) Issue ARTICLES TAX COMPLIANCE IN THE RUSSIAN FEDERATION, THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND, AND THE UNITED STATES OF AMERICA: FORCING AND ENCOURAGING LAWFUL CONDUCT OF TAXPAYERS ELENA OVCHAROVA, Lomronosov Moscow State University (Moscow, Russia) KIRILLTASALOV Loronosov Moscow State University (Moscow, Russia) DINA OSINA, MGIMO University (Moscow, Russia) DOI: 10.17589/2309-8678-2019-7-1-4-54 The article is devoted to the consideration of the system for the tax authorities to assess tax risks and to prevent tax law violations. The work focuses on how the tax authorities affect the conduct of taxpayers through soft law, disclose information about their approach towards understanding tax risks and enforce a system of measures to ensure compliance. Tax compliance is analysed in the article as good-faith and lawful conduct of a taxpayer, which is formed under the influence of a system of, at the same time, preventive and incentive measures. This article considers tax compliance issues in Russia, the United Kingdom and the USA, not so much as a consequence of the voluntary actions of the taxpayer, but as a consequence of the conditions that are set for a taxpayer by the administrative action of tax authorities. To do this, the approaches of the tax authorities to defining the criteria for tax risks and the procedure for assessing them are analysed, as is the effect of these approaches on the subsequent implementation of tax control measures, while the system of enforcement measures and incentives for taxpayers to comply with tax legislation are examined. Tax compliance is the most desirable regime

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