Currently two direct control forms of taxpayers - the taxable investigation and taxable inspection - are applied in Lithuania. How the taxpayers calculate, declare and pay taxes is analyzed and verified during the taxable investigation and taxable inspection. During the taxable investigation is determined whether the taxable inspection will be laid or not. Taxable investigation and taxable inspection are two different forms of taxable control. The taxable inspection is more formal and stricter procedure where the tax administrator follows the law and verifies the correctness of calculated, declared and paid taxes. When law violations are determined, the additional taxes and economical sanctions will be applied. The taxable investigation is the supervision and analysis of taxpayers’ activity, as well collection of additional information, related with the activity of the taxpayer.

La fraude et l’évasion fiscales focalisent l’attention des Gouvernements depuis la crise financière de 2008 bien que le problème soit ancien. Face à l’ampleur d’une crise aux conséquences dramatiques, les gouvernements ont pris conscience de l’urgence d’une action efficace. La lutte contre ces pratiques prend une ampleur nouvelle depuis qu’elle est considérée comme un enjeu majeur. Jusqu’à présent les fraudeurs bénéficiaient d’une certaine clémence mais les scandales récents qui ont éclaté mettant en cause des paradis fiscaux, jumelés à la crise qui fait rage, leur ont fait prendre un tout autre visage. Beaucoup d’Etats qui rechignaient jusqu’alors à coopérer en matière fiscale se sont vus contraints de le faire face à la pression internationale grandissante.L’étude fait apparaître que les paradis fiscaux ne sont pas les seuls responsables de la crise. Le problème de la fraude et de l’évasion doit être pensé dans un cadre global. La théorisation des notions de fraude et d’évasion, nous permettra de comprendre les raisons des pratiques qui s’y rattachent et les conséquences qu’elles peuvent avoir. L’exemple des Emirats Arabes Unis éclairera les raisons qui font de certains territoires de véritables pôles d’attractivité pour les entreprises et les particuliers. Force sera de constater qu’elles ne sont pas seulement fiscales.Face à l’internationalisation, les Etats ne peuvent plus de nos jours réagir de manière nationale et isolée. La réponse se doit d’être internationale et concertée. Ainsi, après avoir étudié les moyens de lutte contre ces pratiques dommageables qu’utilise l’administration fiscale, nous verrons comment cette dernière tente de poursuivre cet objectif sans pour autant porter préjudice aux droits et aux garanties du contribuable. Mots clefs français : impôt, fraude, évasion fiscale, contrôle fiscal, protection du contribuable, paradis fiscaux, offshore, délocalisation, zone franche, Emirats Arabes Unis, lutte contre la fraude et l’évasion fiscale / Although the matter is old-dated, the Governments have focused their attentions on tax evasion and tax avoidance since the 2008 financial crisis,. Facing a major crisis with dramatic aftermaths, the governments have become aware of the urgent need of an efficient action. Considered as a major stake, the fight against these practices is now taking a new scale. Until now the tax evaders benefited from a certain leniency but the recent scandals which broke are questioning the tax havens, that are associated to the raging crisis and gave them quite a different face. Many States, which until then balk at cooperating about tax matters, were obliged to do so in front of the growing international pressure. Our study demonstrates that the tax havens are not the only responsible to the crisis. The tax evasion and tax avoidance problem must be thought in a global frame. The theorization of the notions of tax evasion and tax avoidance, will allow us to understand the reasons and the consequences of these practices. The example of the United Arab Emirates will put into light the reasons that make certain territories real attractive poles for companies and individuals. It will be noticed that these reasons aren’t fiscal only. Due to globalization, the States can’t nowadays react anymore in a national and isolated way. The answer owes to be global and broadly discussed.Thus, after having studied the tools used by the tax authority to fight against these harmful practices, we will see how the tax authority is trying to pursue its goal without being prejudicial to the rights and the guarantees of the taxpayer. Keywords : tax, tax evasion, tax avoidance, tax investigation, taxpayer protection, tax heavens, offshore, relocation, free zone, the United Arab Emirates, fight against tax evasion and tax avoidance.