Legal Liability for Tax Evasion in the USA

Annotation: the article investigates legal liability for tax evasion in the USA. The authors present an analysis of the regulatory legal framework regulating liability for tax crimes and offenses, as well as the procedure of tax collection in the investigated country. The paper reviews statistic data on tax fraud in recent years and provides cases from court practice. The scale of the value of taxes for the country's federal budget is revealed. On the basis of the research the importance of conscientious fulfillment of the duty to pay taxes is substantiated