The article analyzes the content of shadow economy through the prism of the tax administration. The author provides the limitations of the study and methodologically based relationship between the shadow economy and the tax revenue not to be received to the national consolidate budget. Country’s tax losses (tax gap) is the amount of the tax revenue that is not received to the country's consolidated budget in the tax non-payment effects: tax avoidance and tax evasion. Tax losses (tax gap) is treated as the difference between the amount of potential taxes and contributions that could be collected if the taxpayers correctly calculated and paid on time in accordance with the provisions of the legislation and actually paid taxes and contributions.

Article in Lithuanian