Analysis of Tax Evasion Phenomenon in a View of Social Sciences’ Interaction
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Abstract
This article deals with problem of tax evasion as negative phenomenon to the society and the need to consolidate the achievements of social sciences in order to reduce it.
The article consists of three parts. The conception of tax evasion is revealed in the first part of this article. This conception varies depending on means of investigation of this phenomenon. This article analyses tax evasion as a problem of all branches of law, i. e. why it is revealed through violations of law such as administrative infringements, misdemeanors and criminal acts.
The tax evasion as legal problem is analyzed in the second part of this article. Tax evasion’s negative influence to state’s legal system is revealed. Tax evasion’s contradiction with persons’ constitutional obligations set in the Constitution is stressed and Lithuania’s societies negative attitude to this constitutional obligation is revealed.
The need of new strategic level attitude towards problem of tax evasion is revealed in the third part of this article. Therefore, prevailing reasons of tax evasion are presented and the need to invoke the potential of economics, sociology, management, psychology, law and other social sciences into solving the problem of tax evasion is presented. The authors observes that demand of active legal education, development of legal sense is obvious. Therefore there is need to carry out complex of scientific research, which would help to identify the reasons why people are evading taxes and neutralize those reasons as much as possible. The psychologists, economists, sociologists, criminologists and layers should put joint effort to achieve this goal. It is impossible to achieve this goal promptly, so it should be considered as investment to the future.
The authors make a conclusion that there is no strategic level attitude towards solving the problem of tax evasion in Lithuania. Currently the means of dealing with tax evasion problem are not coordinated with each other. Such practice is not effective, because it can not reduce tax evasion to the reasonable level.
The article consists of three parts. The conception of tax evasion is revealed in the first part of this article. This conception varies depending on means of investigation of this phenomenon. This article analyses tax evasion as a problem of all branches of law, i. e. why it is revealed through violations of law such as administrative infringements, misdemeanors and criminal acts.
The tax evasion as legal problem is analyzed in the second part of this article. Tax evasion’s negative influence to state’s legal system is revealed. Tax evasion’s contradiction with persons’ constitutional obligations set in the Constitution is stressed and Lithuania’s societies negative attitude to this constitutional obligation is revealed.
The need of new strategic level attitude towards problem of tax evasion is revealed in the third part of this article. Therefore, prevailing reasons of tax evasion are presented and the need to invoke the potential of economics, sociology, management, psychology, law and other social sciences into solving the problem of tax evasion is presented. The authors observes that demand of active legal education, development of legal sense is obvious. Therefore there is need to carry out complex of scientific research, which would help to identify the reasons why people are evading taxes and neutralize those reasons as much as possible. The psychologists, economists, sociologists, criminologists and layers should put joint effort to achieve this goal. It is impossible to achieve this goal promptly, so it should be considered as investment to the future.
The authors make a conclusion that there is no strategic level attitude towards solving the problem of tax evasion in Lithuania. Currently the means of dealing with tax evasion problem are not coordinated with each other. Such practice is not effective, because it can not reduce tax evasion to the reasonable level.
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Authors retain copyright of their work, with first publication rights granted to the Association for Learning Technology.
Please see Copyright and Licence Agreement for further details.
