Taxes are one of the components of each legal and social State. But taxes are also statutary duties levied by the State in public interest without direct counterpart. People are reluctant to give part of their income to the state, so everyone is looking for ways to pay less or even evade taxes. Tax evasion is a very serious problem for Slovenia, the European Union and other countries in the world. In connection with tax evasion, we are faced with another crime, another global problem, namely money laundering. This activity is carried out mainly through fiscal more favorable jurisdictions or popularly called "tax havens", where it tries through various instruments and methods of transferring and hiding illegally acquired assets, grant them the status of legally acquired assets. The thesis deals with criminal offenses of money laundering and tax evasion, tax havens, international connections between these acts and tax havens and measures against them.