Combating the criminal offense of tax evasion as a key factor in the fight against the "grey" economy

Abstract

Tax liability, the interest of the social community in order to finance its vital interests, represents a legal obligation and the most important source of budget revenue. Taxpayers, feeling this obligation as a burden on their own economic position, change their economic decisions, which commit criminal acts against the economy, have a negative effect on the economy and harm the social community, affecting the amount of financing of public goods and common needs. The purpose of the article is to highlight the importance of prevention and criminal law repression in order to suppress the criminal offense of tax evasion, and all in the interest of the social community, its economic stability and the economy, by analyzing the form of threats to the fiscal system of violation of tax regulations. To that end, the first part of the article deals with the economic impact of tax evasion, the normative framework of tax evasion and their application in practice, and the second part provides a comparative overview of the causes of tax evasion and measures to combat it. The conclusion of the paper contains de lege ferenda proposals for combating tax evasion, through an institutional, legal and socioeconomic framework.