摘要：AbstractTax evasion is an important social-economic problem in all societies of the world, regardless of the type of tax system or the country's economic development level, therefore deception using tax incentives or tax evasion should be analyzed in a wider context, as the key aspect of shadow economy. Modern economic studies, analyzing the interaction between taxpayers, tax burden, social environment and country's economic development, seek to make an integrated evaluation, not just explain individual tax avoidance motivations. The theoretical research analyzes the interaction between the taxpayer behavior and their social status, and not only individual motivations reasons to explain the level of tax evasion and as results of research - model's framework is unique incorporation of detection models and big data processing ability, combined with a psychological-social portrait of the tax evaders will allow their quick identification, even though this does not mean that they will have committed an illegal act.
关键词：Tax;Tax evasion;Shadow economy;Determinants of tax evasion.
