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The primary purpose of this paper, which was conducted in the framework of the Postgraduate Study Program of International Hellenic University of Thessaloniki “Financial Management, Accounting and Information Systems “is the analysis of the phenomenon of tax evasion and its effects on society. In addition , we attempt to highlight the factors that favor the continuation of the phenomenon of tax evasion in Greece and at the same time those that will help to combat it. We present the relevant government audit mechanism , which contribute to dealing with the phenomenon of tax evasion and especially one of the most competent funds , such as the National Social Security Fund (e EFKA) in which the author works for about twenty years as audit employee. An attempt is made to highlight the evolution of the phenomenon of tax evasion in recent years, after the relevant measures taken from time to time by the government as it will be shown that tax evasion is not mainly concerns undeclared work. Tax evasion mainly concerns the phenomenon that employers declare full time job as part time one . We will try toy reach our goals through the relevant literature , from statistics by the competent authorities and especially the e-National Social Security Fund (e-EFKA) , and also by the relevant research that is carried out.