During the development of the social relations, as well as the technological, commercial and economic rise, the crimes, especially the economic one, have evolved. One regrettable thing is that, despite the existence of tax legal rules encompassing the multitude of regulated relationships between taxpayers and the state, the phenomenon of tax evasion of businesses, institutions and organizations persists. In this context, the criminal act of tax evasion, financially damaging the state, makes impossible to honor the obligations assumed by the state in the context of the Social Contract. It is important to note that at the international level there are two types of tax evasion, legal and illegal. Regardless of the form of tax evasion, whether legal or illegal, the latter have the same object of the crime, the social relations related to the accumulation of financial sources in the National Public Budget, which consists of the tax contributions of organizations, enterprises and institutions. The subject of tax evasion sometimes does not coincide with the subject of the offense. Within the meaning of Article 244 of the Criminal Code of Republic of Moldova, on the grounds that the subject of taxation (the taxpayer) may be only a legal person and the subject of the offense - the legal person and the responsible physical person. Although the Moldovan criminal policy aim at decriminalizing economic crimes, it is necessary for the society to become aware of the social danger it represents. The importance of studying tax evasion and its methods of combating is also conditioned by the socio-political rise of states, which, together with their development, is obliged to develop the legal norms for combating economic crimes. Even if economic crimes are not directed against one person, their danger must not be underestimated as they pose a threat to society as a whole.