Master’s student, Tax Law specialization, Faculty of Law, Baku State University
E-mail: [email protected]
UDC 336.22
TAX AVOIDANCE: GLOBAL EFFORTS
TO COMBAT EVASION
Taxes are an indispensable tool for governments, without which many states would be unable to function effectively. Taxation is a compulsory fiscal imposition levied on a specified group of individuals and entities, also known as taxpayers, designed to fund the operational requirements of the state and its local units, including municipalities. The subsequent distribution of these funds is primarily aimed at promoting the well-being and prosperity of the populace within the respective country.