Tax evasion is illegal deliberate avoidance of taxes payment by taxpayers. It is a form of economic crime that is denounced by non-payment in any form, in whole or in part, of taxes, duties and other amounts for the state budget, local budgets, state social insurance budget and special extrabudgetary funds by domestic or foreign individuals and legal entities. In other words, Tax evasion is a targeted action by a taxpayer that allows him to avoid or reduce his mandatory payments to the budget, made in the form of taxes, fees, duties and other payments. It can also be treated as a form of minimization of tax obligations by which a natural or legal person through active shares is removed from the taxpayer category and does not pay taxes. Tax evasion expressed in terms of illegal activities is a harmful phenomenon that undermines the stability of public finances and economic development of country. As a direct result, it leads to reduction in tax collection and, consequently, to possibility of incurring State expenditure for the exercise of its functions. As a result, the quality of public services and resolution of social, economic and financial problems suffer. Tax evasion forms important mutual links with the shadow economy and corruption, as well as capital outflow across the country. In addition, fundamentals of honest competition are being damaged, as firms that evade tax pay illegally gain additional competitive advantages over honest taxpayers. Carried out studies have shown that tax evasion has become a serious obstacle to European integration of Republic of Moldova. In 2014, the Association Agreement between European Union and Republic of Moldova was signed, in which the adjustment of fiscal and budgetary aspects was considered as an important factor for ensuring the compatibility between EU and RM. As a result, Republic of Moldova has assumed substantial obligations in the field of public finance management. In particular, Republic of Moldova committed itself to ensuring the continued development of multi-annual budget planning and alignment with EU good practices, as well as to take measures to combat tax fraud in the area of VAT and excise payments. On the other hand, the European integration process of Republic of Moldova is combined with permanent request for financial assistance to solve current budgetary problems and to finance various investment projects from different European institutions. At the same time, the process of level of indebtedness increasing of country, along with the deterioration of tax discipline and the amplification of tax evasion phenomenon, has been manifested since early 2000s. The latter has reached a magnitude fully comparable to lack of money in budgetary system. This process is determined by a number of factors, but the main ones are shadowy economy and systemic corruption. It is obvious that ones exposed seriously compromise the European integration process of Republic of Moldova and require a series of measures to combat tax evasion. The most important aspects of these will be reflected in this article.