| Summary: | Tax evasion is an enduring topic of academic and political discourses. So are the causes and outcomes of actions leading to the elimination of the tax evading behaviours. Many studies show that successful approaches are based not only on a deterrence strategy, but such strategies will be much more effective if strong social standards are present. In addition, it is also important how these strategies are notified to the taxpayers. The following paper presents a brief overview of literature on the impact on the taxpayers’ behaviour. The author also investigates and evaluates in it the results of the survey of the pilot questionnaire for direct survey carried out within the framework of the research No. 164 at the Academy of the Police Force in Bratislava on the topic “voluntary tax compliance”.
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