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Entrepreneurship and Sustainability Issues Open access
Journal Impact FactorTM (2022) 1.7
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Received: 2023-06-11  |  Accepted: 2023-09-25  |  Published: 2023-09-30


Discovery of tax evasion in the field of consumption taxes


The state budget is the main instrument of state management. The most important source of income for the state budget is taxes, not only in Slovakia but also within the European Union. For the reason mentioned above, the tax area is the focal point of tax collection and recovery of tax arrears. An essential task of the state is to ensure efficient financial administration (tax and customs offices that carry out administration, control and enforcement proceedings), including a stable legislative system that effectively detects tax evasion. Tax evasion occurs most often in indirect taxes, i.e., in the case of VAT and consumption taxes. The article aims to point out typical illegal tax evasion in the consumption tax field and the fight against tax evasion. Analysis and comparison methods were used in the research. The analysis was carried out based on the data of the Financial Administration of the Slovak Republic, where the results of the control activities of the customs authorities were analyzed with a focus on consumption taxes. I drew attention to the most frequently occurring tax evasions in individual excise taxes as well as to the results of the investigation of the Criminal Office of the Financial Administration of the Slovak Republic in the detection of customs tax evasions and VAT on imports.


excise taxes, Financial Administration of the Slovak Republic, customs authorities, legal tax evasion, illegal tax evasion, collection of excise taxes, international cooperation in the field of excise taxes

JEL classifications







The paper is the output of a scientific project IGA "Taxation in the context of indirect taxes and tax evasion" (Funder: VSEM IGA VSEM, i.e. School of Economics and Management)

This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License


Víghová, Agneša
Bratislava University of Economics and Management, Bratislava, Slovakia
Articles by this author in: CrossRef |  Google Scholar

Journal title

Entrepreneurship and Sustainability Issues





Issue date

September 2023

Issue DOI


ISSN 2345-0282 (online)


VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania


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