The main fiscal offense is tax evasion. Most often it is the response of entrepreneurs and citizens to a tax burden, which is very high in their opinion. But tax evasion, resulting in budgetary resources deficiency, makes the government raise taxes in order to cover the budget deficit. Thus, a vicious circle is formed: the taxpayers don’t pay high taxes - the government does not receive sufficient budgetary funds and to cover the budget deficit they are forced to raise taxes that are burdensome on taxpayers. But in addition to the high tax burden there are also other causes of tax evasion that are necessary to be studied in order to formulate an effective and efficient tax policy designed to reduce the amount of tax evasion.