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

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