The problem of corruption cannot be solved by increasing imprisonment; it may be partly solved by simplifying and arranging better (on-line control) the work and progress of offices at all levels. The best contribution may be the improvement of legislature (imposing of property declaration and the duty to prove one’s property) and also improvement of system by which the politicians are chosen to leading positions. At this point, a politician should show his/her interest in the position and also his disposition to corruption should be evaluated.

If we leave aside the expenses of the state budget (a lot of money is misused or wasted), we have great gaps in tax income.

Partially, it is caused by ineffective tax administration. The salaries of tax office clerks are ridiculous; thus we have problems to allure capable people to this area. Also the mutual communication between police and tax offices is totally unsuitable.

The ability of financial headquarters, as a call off organ is often degraded. As a consequence, the relationships between the financial headquarters and courts are not pleasant. Usually, only the heads of departments decide about the process of more complicated causes; echo check and checking time of expiration is missing.

Tax offices often focus on proving mistakes in taxable payment instead of trying to find loss of tax payments and attack the bad tax-payer. Big problem is also tax collection. There is not enough motivation to pay taxes due to wasting money from the state budget and blind tax laws. International companies use their tax holidays whereas small businessmen sometimes make money only to pay taxes.

The bad situation in economics is supported by a high level of corruption in state offices. If this situation gets even worse, we may find ourselves in a situation when failing to pay taxes will be socially so tolerable that we will not be able to qualify it as a crime. Moreover, I speak nothing of the fact that not paying taxes is still not punishable.