Income tax and ways of evading it

Income tax of legal entities falls within the group of direct taxes. The aim of the investigation is to determine the causes and consequences leading to tax evasion as well as the ways and forms serving the evasion of corporate income tax. Experiences of transition countries point to the importance of positive economic and political climate, its stability ,the need for foreign investments, increased control and providing preventive measures in the tax assessment, collection income tax and ways of evading it.