ПРИСТУП ПОРЕСКОЈ ЕВАЗИЈИ СА ТЕОРИЈСКОГ АСПЕКТА
APPROACH TO TAX EVASION FROM THEORETICAL ASPECT

Summary/Abstract: Most countries in the world faced with social, political and administrative difficulties in establishing the public finance strength. One phenomenon that significantly affects the economy of any countries is tax evasion. Tax evasion may be caused by many reasons and its presence is expressed in all economies to a lesser or greater extent. Huge amount of cash and goods are moving outside the tax system of control and influence government authority which implies a negative effect on economic activity of the country. A greater degree of tax evasion entails a large amount of tax-free sum of money, where the government remains without the necessary tax revenues needed to cover public expenditures and public needs. The aim of the paper is to highlight the importance of tax evasion in the economy and its impact on the economic trends of the country. The subject of this paper is a theoretical approach to the phenomenon of tax evasion through the enhancement of its role and primary classification on legal and illegal tax evasion.

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