Fiscal frauds have a huge impact on national economy of every country. During the history people use different types of frauds to avoid payment of taxes, from simplest to complex. In our days, fiscal frauds are major problem for governments all over the world, from poorest countries to richest. They use different ways to prevent this frauds, to find frauds that are used at the moment, and to reduce effects of that frauds to economy, social policy and to the political situation.