Taxation exists from the time of humanity and economic relations. Throughout the history of the development of society, taxation has also developed. The creation of fiscal systems, the search for the possibilities of accumulation of budgetary revenues by paying taxes, the elimination of the inconsistencies in the existing tax systems were characteristic of the development of the human society and of the national economies. Equally specific is the tax evasion, which occurred along with the obligation to pay taxes. Several scholars, world-class economists, such as Adam Smith, J.M. Keynes and others have been concerned about the impact of taxation and the causes of tax evasion. Using different research methods, this article presents the results obtained in highlighting the causes of tax evasion, such as moral, economic, political and technical issues.