Niedojadło Joanna, Economic and legal causes of tax evasion

The state to meet the expectations and requirements of citizens must impose taxes because those taxes have become the main source of state income . The dependence of the state budget on systemic factors and economic processes signifies financial dependence of entities realizing public tasks on the same factors. Their realization may be at risk in terms of economic collapse and dramatic drop in income . What is more it should be bear in mind that taxation is related to almost every economic process and any form of economic activity of the entity which is a taxpayer. Taxes have become a factor that reduce their income and ability to meet individual needs. For this reason taxpayers seek to defend from the taxation . Those actions result from the fact that every taxpayer expects delivery of good from the state with minimal tax burden. Moreover taxpayers decide to reduce the tax burden, that is not only to reduce tax liability but also aims to improve their overall financial result. This...