Aspects regarding tax evasion and legislative trends to counter it in the european area

Tax evasion has become a serious problem for any state, the consequences of which seriously affect its social and economic life. At the macroeconomic level, this phenomenon leads to insufficient cash flow for budgets, both at the national and local levels. The main methods of committing this act are: non-declaration of income, the real concealment of financial sources, transfers to off-shores, tax havens, as well as the identification of loopholes in the tax legislation that allow avoiding the establishment and payment of taxes. The legislation is constantly being modernized, the latest changes prohibiting the employees of the Tax Service to conduct the criminal investigation, having its own officers. The European Union is concerned about this phenomenon, so the Member States have a fairly strong legal framework to counter tax evasion.