The Russian tax system is under development and formation. Tax payments from the early 90 's are the main source of funds in the state budget due to the refusal of the state monopoly of the means of production and therefore the urgent problem of tax offenses. The extent of tax evasion in Russia reached epic proportions and poses a threat to the economic security of the state. The analysis of foreign experience reveals the world customary use of indirect methods of combating tax offenses.

Most telling is the experience of using such methods in Germany, where German law authorizes use of these methods, as existing jurisprudence in this country indicates the full recognition by the courts evidence of the size of the tax base, using indirect methods of calculation.

The most common methods are:

1. a method of general comparing the property, the methodology of which is divided into:

• accounting property change for the period;
• records produced and personal consumption during the period.

2. method based on the analysis of inventories, which can assess the reliability of reporting of sales of the object to the cost of production. The expediency of legislative recognition of these methods increases dramatically due to the difficulties of the current situation in the country with tax collection.
The main purpose of improving the forms and methods of tax control is increasing its effectiveness. But this cannot be achieved without improving work with the staff and training of tax officials. In our view, it is necessary to introduce a system of point scoring of tax inspectors conducting safety checks, which is widely practiced in Germany.

The essence of point scoring system is that, depending on the category of each trusted company - based on the classification of large, medium, small and shallow, and the industry sector - the taxman is awarded a certain number of points. During the reporting period each tax inspector must obtain a certain minimum number of points. Tenths standard can also serve as a basis for the audit plans for the coming reporting period regarding the optimal load distribution between individual inspectors. In the U.S., tax evasion is equal to a serious crime, and according to a conviction punishable by a fine of 100 thousand dollars for individuals and 500 thousand dollars for corporations or imprisonment for up to 5 years, or both at the same time, as well as the offender shall bear the costs of the litigation.

Perhaps Russia should repeat the experience of Finland, where local newspapers publish annual information on income and expenditure of all the residents of the commune without any exception, for the previous fiscal period. On the basis of such public reporting residents can exercise public control of income of each other and inform tax office about the offenses committed by their neighbors, if the latter wastes much more than fixed amount of income.

In France, tax evasion is punishable by a fine of 5,000 to 250,000 euros and / or imprisonment for a term of 1 year to 5 years. In the event of a repeat offense within five years, the offender shall be punished by a fine of 15,000 to 700,000 euros and a prison term of 4 to 10 years. Evaders court may deny a driver's license, and the right to have business. In order to improve the effectiveness of criminal sanctions for tax evasion legislation establishes a special procedure for making public verdicts and alert the public about the punishment of tax evaders.

It is necessary to make the system of distribution of incoming tax payments more transparent, especially in terms of publicizing the results of using tax revenue for the operation of schools, hospitals and other public institutions.
A provision should be also introduced in the Tax Code whereby any transaction or scheme that has no other economic sense, apart from reducing the tax liability should be recognized as tax evasion. Another way of solving problems - register in the first part of the Tax Code all possible schemes that are recognized as tax evasion. Other schemes that are not included in the Tax Code and their practical application must be consistent with the tax authorities (or they will be considered tax evasion).

In conclusion, it is necessary to note that only the application of all of these resources in their totality can bring significant results in the combat with tax evasion in Russia.