Tax evasion as a negative taxation effect

Razvijene zemlje karakterizira široki sustav izravnih i neizravnih poreza koji su pod obvezom plaćanja kod većine građana i tvrtki. S druge strane, zemlje u razvoju suočene su s društvenim, političkim i administrativnim poteškoćama u uspostavljanju funkcionalnog sustava javnih financija. Posljedice takvih sustava su utaje poreza i izbjegavanje plaćanja poreza od strane poreznih obvezanika i korporacija. Evazija poreza je fenomen koji je vjerojatno star koliko i sam porez. Gdje god i kad god vlasti odluče ubirati poreze, pojedinci i tvrtke pokušavaju pronaći načine kako izbjeći plaćanje. Iako je ovaj problem uvijek bio prisutan, postao je sve prisutniji s pojavom globalizacije jer su prostor i mogućnosti za zaobilaženje oporezivanja s istovremenim manjim rizikom otkrivanja puno veći. Postoji mnogo različitih razloga zašto pojedinci i korporacije pokušavaju izbjeći ili barem smanjiti iznos poreza koji moraju platiti. Takve aktivnosti su često polu legalne ili potpuno ilegalne.Developed countries are characterized by a broas system of direct and indirect taxes that most citizens and companies are obligated to pay. On the other hand, countries that are developing are faced with social, political and administrative difficulties when it comes to establishing a functional public system. The negative consequences of such systems are tax evasion and avoidance of tax payments by tax payers and corporations. The tax evasion is a phenomen on that is probably old as the tax it self. Wherever and when ever government decides to collect taxes, individuals and businesses are trying to find ways to avoid paying. Although this problem has always been present, it has become increasingly present with the emergence of globalization, because space and opportunities for tax avoidance, with simultaneously slower risk of detection, was much greater. There are many different reasons why individuals and corporations try to avoid or at least reduce theam ount of taxes they have to pay. Such activities are often semi illegal or completely illegal