Characteristics and experiences of assessing tax evasion in the member countries of the European Union

Abstract

The underground economy is a negative factor for the country's development. This phenomenon exists starting with the establishment of the first taxes and fees. International practice and the evolving studies of researchers have shown that the definitive elimination of the phenomenon is practically impossible, but the search for solutions for its elimination will continue in the future. Various periods of global economic development have influenced the level of the dark economy with the evasion phenomenon. More precisely, this phenomenon is measured and estimated in the statistical data banks. In the context of the signing of the Association Agreement between the Republic of Moldova and the EU, it is good to know the level of tax evasion in the Community countries in order to have incentives to reach the minimum level of evasion in our country. In this context, the author analyzed the studies carried out on this topic and synthesized an article on the peculiarities and estimation of tax evasion in the countries of the community.