The bachelor thesis deals with the evasion of taxes in this country and in Slovakia. The thesis is divided into theoretical and analytical part. The first part outlines the problems of the evasion and the method of leakage measurement. The second part is focused on practical examples of measures against the tax evasion and their impacts. There are also described instruments of politics against the tax evasion, focusing on the evaluation of its effestiveness. The conclusion is devoted to discussion if is it possible to applicate the politics of tax evasion from Slovakia in the czech law. The aim of this thesis is evaluation of methods that are used against the tax evasion and the possibility of inspiration from another country