The Economic and Psychological Contexts of the Tax Evasion on Hungary´s Example

The evasion of income taxes causes the national budget of Hungary great damage. Just partial prevention would greatly benefit the state balance and the realization of economic policy in Hungary. Preventing income tax evasion can only be achieved by various means. These are the following: to identify and abolish the reasons and causes; to post str it regulations consistent with EU legislation; to close legal gaps; not to concentrate on penalties; to reduce high taxes and the exorbitant income centralization of the state; to take moral education seriously as well as taking into account the legal harmonization and effect analysis for the various decisions.