This article is devoted to the analysis of advanced foreign experience in organizing mechanisms to combat tax evasion on the example of France. It examines the main aspects of the French tax control system, including digitalization, international cooperation, risk-based approach and accountability measures. The prospects for applying this experience to national tax systems in order to increase the effectiveness of fiscal policy are studied.

The article provides a comprehensive analysis of the experience in organizing and conducting audit activities in European states. The research covers the legal foundations, organizational structures, professional standards, and control mechanisms of audit systems in the United Kingdom, France, Germany, Belgium, Italy, Greece, and Ireland. The influence of European Union directives and regulations in the audit field, as well as the role of audit control in ensuring corporate governance and financial reporting transparency, is examined.

This article focuses on expanding international cooperation in tourism and integrating language skills and technology into education. Suggestions and recommendations were made on the possibility of training high-quality personnel in tourism and hospitality through cooperation in education, personnel exchange, and joint research with countries with developed tourism industries, such as France, Great Britain, Germany, Switzerland, Italy, and Australia.