Abstract:

Tax evasion is a threat to the society, the states and international organizations have been making an effort to combat negative phenomena associated with taxation,  the tax evasion or tax fraud. Tax evasion represents a serious problem of each economy. It has a negative effect on the state budget and on the situation of public finances. There is a big dilemma on one side people would rather not pay taxes but on the other side they require high quality of public services ensured. People with common sense know everything costs something. The research object is a tax evasions as a phenomenon that must be tackled and combatted and comparisions of tax fraud occurence in the selected contries. This scientific paper focuses on the tax evasion evolution, highlighting the factors influencing remarkably occurrence of these phenomena. In addition, the strategies  to detect potential tax evasion are highlighted, here is also a room for another research from many perpsectives. The primary goal of the paper is to focus on the historical perspective of the tax evasions, its content analysis, highlighting the factors influencing remarkably occurrence of these phenomena and defining categories of the phenomena in this area. Tax fraud and tax evasion have been causing problems to the national budgets. The countries and international organizations strice to combat the tax evasion or tax fraud, these issues are the main challenges of international tax agenda worlwide. Speculative businessmen could be found everywhere. Moreover, the objective of this scientific paper is to analyse tax fraud as a part of economic crime in Slovakia, Hungary, the Czech Republic and Bulgaria.