Security Measures in Tax Administration as a Tool to Eliminate Tax Evasions

Abstract

The paper focuses on security measures in tax administration and the possibilities of their use as a tool to eliminate tax evasions. The aim of this paper is to defi ne security measures in tax administration, describe their functions and identify the possibilities of the effective application on concrete examples manifesting how to eliminate tax evasions. The Author employed the scientifi c methods of analysis and synthesis and approached the issue using the method of comparison as well. The Author provides a defi nition of tax evasion and security measures and describes their legal nature and respective functions. It proves necessary to consider de lege ferenda the possibility to extend the scope of security measures, especially, that of surety as the general security measure in tax administration.