Davčna utaja predstavlja globalen problem, ki obstaja, odkar obstaja davek. Organi posamezne države, želijo na različne načine omejiti negativen odnos, do plačevanja obveznosti in skušajo uveljaviti ukrepe, ki bi pripomogli k pozitivnemu odnosu pri plačevanju davčnih obveznosti. Z letošnjo pridobitvijo ukrepa davčnih blagajn, se situacija pri gotovinskem plačilu izboljšuje. K temu še pripomore konstanten nadzor sistema in nadzor organov na terenu.Tax evasion represents global problem, that exists since tax. Authorities of each Member, seeking different ways to restrict negative attitude, for paying commitments and want to establish measures, which would help to build positive attitude for paying tax commitments. With this year acquisition tax coffers is situation with cash payments improving. Constant system monitoring and national supervisory authority on the ground are helping even more
