International Tax Evasion

In time, the phenomenon of the escapist took a special scale, both at the national and international level and it is seriously affecting the economic development of the States. However, the phenomenon of tax evasion is very hard to control and to quantify due to the imperfection of the tax legislation, the low level of living, low degree of civilization, culture and civic consciousness, aggressive fiscal policies that it promotes State and last but not least, corruption is present in the structures of the organs involved in combating the phenomenon of tax evasion. In the last decade, the actions aimed at elimination of the tax provisions have moved more and more from the national tax system to the outside, outside the field of action of the national tax law, this phenomenon is being encouraged and supported by the trends of globalization and economic, social and even political. In the light of this new context, an important criterion that can be classified as forms of manifestation of tax evasion is the reference, according to which one can identify tax evasion at the national level and tax evasion internationally.