Tax evasion is one of the most complex economic and social phenomena that today's states face and whose unpleasant consequences are trying to limit them. The causes of the phenomenon of tax evasion include: the fiscal pressure, the weakness of the public administration, the lack of a well-organized fiscal control, the insufficient tax education of the taxpayers. Thus, the direct effect of the evacuation phenomenon creates a "vicious circle", which is characterized by the fact that, with the occurrence of tax evasion, tax revenues are reduced to the state budget. Consequently, there is an increase of fiscal pressure by the state on taxpayers and, hence, it goes where it started.