THE ISSUE OF TAX EVASION AND SECURITY EFFECT
Keywords:
tax evasion, tax avoidance, the „shadow economy“, tax haven, tax noncomplianceAbstract
Tax noncompliance includes tax evasion which may be legal (tax avoidance) and illegal (tax evasion). In both cases there is a decrease in tax revenues, which significantly affects the fairness and efficiency of the tax system. In addition, long-term effects of tax evasion could lead to a reduction in the capacity of government to allow a just distribution of the tax burden. As a result, we can expect that taxpayers are unable to fulfill their fiscal obligations to the fullest. Certainly, we should not neglect the basic concerns of the state in meeting the general standards of moral value system where tax evasion has a direct negative impact, by giving incorrect behavior patterns. At the international level, illegal tax practices, such as tax evasion cost the governments billions of dollars in lost tax revenues. Countries such as Canada, the United States and the United Kingdom rely on the ability to exchange information with tax havens and other countries, in order to manage their tax system more efficiently and to fight against tax evasion. At the same time, tax evasion is in most cases a basis that allows the existence of a „shadow economy“, which includes illegal activities undertaken with the aim of achieving economic benefits for the entity that is practicing it, as well as financing of terrorist activities. The decision to violate certain regulations with tax evasion, may depend on various factors, but most often it is conditioned by an assessment of the relationship between the expected profit from the unpaid tax and possible losses through sanctions.
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