Aggressive tax planning and tax evasion is one of the most pressing problems today. Aggressive tax planning for the next text is perceived as narrower as the practice of large multinational corporations to reduce their tax burden. Wider gaps in tax law such as non-payment of taxes due to the gray economy are not discussed.

Aggressive tax planning includes three main topics
1) Breakdown of the social contract
2) Bottom races
3) The issue of the digital economy