TAX EVASION - A TOPIC OF MAJOR INTEREST IN SPECIALIZED LITERATURE
TAX EVASION - A TOPIC OF MAJOR INTEREST IN SPECIALIZED LITERATURE

Summary/Abstract: Tax evasion is one of the complex economic-social phenomena, with unintended consequences and a particularly high impact on progress and economic growth, which all countries face in the current situation and for which solutions are constantly being sought to limit illegal acts and facts. For this reason, the specialized literature offers a series of studies and research that allow the analysis of relevant concepts, the identification of the causes that produce the phenomenon of tax evasion and the establishment of possible solutions to combat it. Without pretending to be an exhaustive approach, through this article we want to highlight some outstanding studies and research from the specialized literature, useful to theorists and practitioners in the field, based on the interdisciplinary analyzes offered and the observations and proposals proposed.

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