Tax police model in combating tax evasion

The aim of this thesis study is to define the concepts of tax evasion and tax havens, to examine the tax police agency model, which is one of the steps taken by states to fight and prevent them, and to reveal their problems and effects. The thesis study consists of three parts. In the first part, the concept of tax evasion, the causes of tax evasion, the concept of tax avoidance, methods of avoiding tax, foreign tax reduction resource rules, income cost estimation of individual tax evasion. In the second part, the concept of tax paradise, tax haven structures, tax haven uses, the struggle against tax paradise on the OECD side, its fight against tax crimes in the European system and its reasons are examined. In the third part, the activities of the Tax Police Organization in Russia and the Financial Police (Finanzpolizei or Financial Guard) in Austria are included.