THE ECONONOMIC ASPECT OF TAX EVASION

For many years the tax evasion presents a stumbling block of our economy. Great amount of financial resourse and goods are beyond system of taxing and almost completely without a possibility of governmental agency 's influence and its control under these currents. By avoiding public incomes disturs distribution of income related to aims which a society wanted to achive. Further this phenomenon makes difficulties how to get a precise size of definition which are unavoidable to determinate economic policy in reference to conduct certain economy measure and instruments. It reduces, in some cases even drastic, incomes of state treasury. Except that this phenomenon imbues entire economy of one's country and presents carriers of economic policy to have a clear picture about what is happening in national economy.

Key words: tax, public incomes, tax evasion, to impose a tax on, smuggling.