The global economy has become more and more integrated, and the multinational corporations are increasing their share on the global trade. The global multinationals can benefit the most from the way how the tax systems are set up and thereby, they can minimalize the tax base leading to paying lower or none taxes. Tax evasions represent a global challenge for the tax authorities seeking the way to combat them. The European Union has announced that the value added tax leak is around 50 billion euros lately. Tax havens existing worldwide offer tax planning opportunities enabling multinational groups of the companies to reduce their average worldwide tax rate. The objective of the submitted paper is to identify existing trends in the area of tax evasions and tax fraud, moreover, to focus on strategies and forms of combatting tax evasions. The strategies to detect potential tax evasion are highlighted to demonstrate governments' efforts worldwide to minimize negative consequences of tax frauds. After analysing and comparing selected countries-Slovakia, the Czech Republic, Hungary and Bulgaria empirical results are presented covering 2 recent years 2014 and 2016. The data of this economic crime started to be collected only recently, data are limited, and they were obtained from the OECD database and from the research data of the auditing company PriceWatersCoopers, etc. The partial, illustrative empirical research using the information from databases of big auditing commpanies is proving the relevance of tax issues which solution should not be postponed.

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The main players in rural development are for instance, factors as impact of technologies, development of domestic and foreign markets, benefits in communication and transport and population migration. The research object of the study is the rural policy and its tools such a financial subsidy contributing to rural economic development in Slovak conditions. The objective of the scientific study is to examine the development of rural policy in Slovakia since 2004 and its tools for augmentation of economic development sustaining ecologically clean environment and agricultural production. As a member state of the European Union, the Slovak Republic has the possibility to use the supporting policy instruments for the development of rural areas, agriculture and society as such. The instrument for this goal is the Rural Development Program 2014-2020. The program belongs to documents of national nature and represents a rural development strategy through various measures. Measures are grouped in line with the axes such as: increasing the competitiveness of the agricultural and forestry sector, improving the environment, the quality of life in rural areas and the diversification of the rural economy to which it is directed assistance exclusively from the European Agricultural Fund for Rural Development.

Globalisation has brought many positive and negative phenomena for the entrepreneurship, society and its citizens. One of them is taxation. Has this phenomenon caused positive or negative consequences for the taxpayers or the country's public finance? The answer is very complicated, which is obvious as the Common consolidated corporate tax base (CCCTB) has not been finalised yet, this ongoing problem was deferred for solving to the future. Professional and political voices for continuation in accomplishing this agenda are reviving, the process how to carry on has commenced again. In October 2016, the European Commission proposed to relaunch the CCCTB agenda. Economists share different opinions on coping with tax problems. The corporate taxpayers strive to minimize their tax liabilities as much as possible, or not to pay taxes at all. This situation results in the shortage of financial resources for the state budget. These resources are difficult to replace in public financing projects. But the EU guarantying free movement of goods and services, labour force and capital encourage indirectly or makes it even easier for corporations to transfer their profit into the states with lower or zero tax rates in order to avoid tax liability or reduce it. The objective of this scientific paper is to clarify existing tax competition trends and highlight forms of investment regional aid-tax relief or tax holidays offered by Slovak government; thereby tax stimuli provided by the state represent an official, legal instrument for enhancing the business' competitiveness. No doubts when do the investors evaluate and analyse business environment of their targeted investing destinations they must pay attention to the tax system of a particular state.