An irresponsible behavior of taxpayers is a seriously long-lasting economic problem, that all the countries in the world try to solve. Struggle with various forms of tax evasion is not easy, because skill of the mandatory participants knows no boundaries. The aim of this scientific analysis are selected issues of general indirect taxation, forms, consequences of tax evasion and the importance of international cooperation in the elimination of tax evasion. By problem solving of discharging of tax duties, we focused on value added tax, which is one of the most important income items of the state budget of the Slovak Republic.