A case study 1: Undisclosed income from online sales Gergana is a freelancer, which offers web design services. It receives payments from its customers through online platforms, payment systems and other electronic systems. Although Gergana has an obligation to declare his income for tax purposes, she decides not to declare part of the sums received. This is considered a tax offense, as all income must be declared and taxes on it charged and paid according to legislation.

A case study 2: Peter runs a small consulting business. To reduce your tax liability, he decides to include fictitious expenses in the company's accounts, such as conspicuously high amounts for business travel, food or office equipment. This type of reporting of illegal expenses constitutes a tax offense and may attract the attention of the tax authorities.

A case study 3: Hiding rental income Ivan has several properties, which he rents out, but chooses not to declare this income on his tax returns. This type of hiding rental income is also considered a tax offense. The law requires declaration of all rental income and payment of relevant taxes on it. These case studies, as well as others, such as trading in financial instruments, cryptocurrencies, courier sales, serve to illustrate in different ways, on which individuals and legal entities may commit tax violations. Each case is unique and contains details, which can be used in the examination of the situation by the tax authorities.