Abstract
In the current period, worldwide, there are phenomena of unification of spaces and economic relations under the aegis of customs, political, territorial, financial unions. In addition to the positive effects, they create loopholes in the tax systems and favor international tax evasion, exploiting these loopholes. As a result, tax havens are consolidated as permanent phenomena, which seriously affect the economies of the countries concerned, because they impoverish them, due to imperfections in the laws, by the revenues due to them. This article approaches the problem of cross-border tax evasion from several points of view. Firstly, theoretically, analyzing its component parts and forms of manifestation. Also, the main mechanisms for implementing these phenomena are explained and the experiences of some states in combating the given phenomenon are analyzed.
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