Tax evasion and money laundering - ways of evading the payment of the state budget liabilities

Abstract

Tax evasion is an antisocial phenomenon to be fight against with all forces. By reducing collection of taxes, this phenomenon abridges society of significant public resources which could be used for achieving some social and economic goals used by the whole society. It is known that since the old times tax payers were looking for means of reducing tax liabilities through various and ingenious methods. Basis of tax evasion phenomenon are in the deep structures of human cerebration, in the selfish spirit of human being, which always tend to bring specific interest before overall interest.