ИСТИНА

Currently, the Russian Federation signed 80 agreements on avoidance of double taxation. The aim of our study was to explore ways to use the rules and regulations of these contracts for the unjustified reduction of tax liability and, thus, reducing revenues of the budget system. The results showed that it is possible to develop criteria for assessing the risk of international tax treaties on budget revenues. On the basis of the criteria highlighted state contracts which are the smallest and the largest risks to the budgetary system of Russia. The use of certain international tax agreements entail not only the financial negative consequences, but also carries the threat of economic security of the state. It is necessary to review the existing agreements on avoidance of double taxation between the Russian Federation and the countries that provide preferential tax regimes. Further signing of agreements on avoidance of double taxation should be accompanied by the provisional implementation of measures aimed at eliminating threats to the budget system and the economic security of the state.