Forms of Manifestation regarding Tax Evasion: New Approaches

Tax evasion has existed, exists and will exist as long as the state and the tax will continue to exist, but the forms and ways of achievement are perfectly in time. In terms of how can be committed, the ratio that exists between this phenomenon and the current legislation, tax evasion, there are two manifestations: the lawful tax avoidance (performed at the shelter law); unlawful tax evasion (fraudulent) or fraud. In terms of space can be identified: tax evasion and tax avoidance at national and international level. In recent years circumvention actions are transferred, increasingly more inside from national tax systems across state borders, action driven by trends economic globalization, political and social.