U ovome radu istražen je utjecaj porezne evazije na svjetsko gospodarstvo. Porezna evazija ili utaja predstavlja nezakonit čin smanjenja tj. izbjegavanja poreznih obveza. Uzroci porezne evazije mogu se klasificirati u tri skupine, a to su: problematika institucionalne infrastrukture, pravni sustav te socio-ekonomski uzroci. Govoreći o načinima procjene porezne evazije ista se može procjenjivati direktnim i indirektnim metodama, kao i uzročnim modelima. Porezna evazija pojavljuje se u nekoliko oblika, kao zakonita porezna evazija, koja može biti namjeravana i nenamjeravana te kao nezakonita porezna evazija u obliku utaje ili defraudacije te krijumčarenja. Utjecaj globalizacije vidljiv je u ekonomskim tokovima na globalnoj razini. Nacionalna gospodarstva suočena su s određenim negativnim učincima globalizacije čije se posljedice mogu uočiti i na području oporezivanja prilikom čega dolazi do pojave porezne evazije, problema dvostrukog oporezivanja i porezne kompeticije. Pojava poreznih rajeva usko je vezana s poreznom evazijom. Porezni rajevi su područja bez ili s niskim poreznim opterećenjem čije blagodati koriste velike multinacionalne korporacije, ali i pojedinci. Prema OECD-u u svijetu danas postoji 38 država koje se smatraju poreznim rajevima. Utjecaj poreznih rajeva izražen je kada se govori o novčanim tijekovima, izravnim stranim ulaganjima ali i globalnom bogatstvu kućanstava koje je skriveno u poreznim rajevima. Zemlje Europske unije bore se s pojavom sive ekonomije, siva ekonomija u udjelu BDP-a zemalja članica Europske unije ima tendenciju pada u razdoblju od 2003.-2015. godine.

This research paper examines the impact of tax evasion on the world economy. Tax evasion constitutes an illegal act of avoiding obligations required by the state tax laws. The causes of tax evasion can be classified into three groups, namely: issues of institutional infrastructure, legal system and social and economic causes. Talking about the ways of assessing tax evasion, it can be estimated by direct and indirect methods as well as by causal models. Tax evasion appears in several forms. As a lawful tax evasion, which can be intended and unintended, and as an unlawful tax evasion in the form of evading, defrauding and smuggling. The impact of globalization is also noticeable in economic flows worldwide. National economies are faced with certain negative effects of globalization. The consequences can be noticed in the area of taxation, where tax evasion, double taxation and tax competition arise. The appearance of tax havens is closely related to tax evasion. Tax havens are areas with no or low tax rates whose benefits are used by large multinational corporations as well as individuals. According to the OECD there are 38 states in the world that are considered to be tax havens. The impacts of tax havens are noticeable when it comes to the flow of money in the world, direct foreign investments, but also the global wealth of households that is hidden in tax havens. EU countries are struggling with the gray economy although, in the share of the GDP of EU member states, it has declined from 2003. to 2015.