Daňové úniky – precizácia všeobecnej terminológie (absentujúceho aspektu daňového práva)
Tax evasion – specified of definitions (missing aspects of Tax Law)

Summary/Abstract: The aim of the article is to describe characteristic features of terms: tax evasion and tax fraud to organize them into a theoretical internal system following as one of the sub-branch of Tax law. The author draws the conclusion that the legal aspects of tax evasion are the special and the relevant sub-category of Tax law. I propose to include specified category of Tax evasion into Tax law. The author in the article analyzes and presents the definition of tax evasion.

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