Abstract
Value added tax is a significant source of financing of public budgets of the national economies, as well as the source of funding of the European Union. A functioning system of value added taxation is a condition for inclusion of countries into the European Community. Therefore to deal with the conditions and factors affecting value added tax and to analyze it on the national and international level is important. The paper presents and contributes to the analysis of tax evasion on value added tax in Slovakia. Under review are the development, forms, causes and consequences of value added tax evasion with the application on the conditions in Slovak republic. Solving the problems of tax evasion has also a European and international context, which is the part of the scientific research.
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