The article is devoted to the issues of labor resources and migration. This topic is relevant both in Russia and in Europe. The central and strategically important direction is the legal regulation of migration processes, and in particular the taxation of labor migration. Illegal migration causes serious damage to the economy and interests of Russian citizens. First, the loss of the national budget from non-payment of taxes during illegal migration is growing. Secondly, bypassing the system of state control, money is being exported from Russia. Thirdly, the level of crime in the country associated with illegal migration is increasing. The damage from legal migration in Europe is also visible. Despite the fact that politicians regard migrants as an increase in human resources and value them as future taxpayers, most Europeans disagree with this position.
