Few Notes on Measures to Prevent Tax Evasion and Tax Fraud – What Is the Interest of Society?

Tax evasion is a very serious and dangerous problem. In recent years, therefore, several measures have been taken to prevent it. The aim of this paper is to determine whether the measures taken to prevent tax evasion are suffi cient and whether it is possible, or even more effective, to achieve the intended purpose – to reduce tax evasion to the lowest possible level by other means that shall not burden the taxable entities and will therefore not only for the benefit of state but also for the benefit of taxable entities. We will focus mainly on the moral aspects of preventing tax evasion. We conclude that in the area of tax relations there is a quite significant correlation between legal consciousness and morality. 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