TAX EVASION – FROM ITS ROOTS TO ITS BRANCHES

Tax evasion is a mass socio-economical phenomenon that is present at a global level, negatively affecting state economies. This article presents and explores the aspects that lead to the manifestation of this phenomenon and the consequences it has on the social and economic environment. The identification and illustration of the determinants and effects of tax evasion are presented by use of an exploratory instrument that is the tree-diagram. The main contributions to the research field this study brings are the labeling, individualization and exploration of the main causes of tax evasion, and also of its consequences, an approach that is essential in order to find solutions for measuring and maintaining a controlled dimension of this phenomenon, which cannot be directly quantified