TAX FRAUD
TAX FRAUD

Summary/Abstract: The multitude of tax obligations taxpayers are subjected to determined, at all times, ingenuity to evade the tax and has helped to raise the percentage of the existence of the phenomenon of tax evasion. Currently the world's countries face a complex socio-economic phenomenon of paramount importance for their budgets, tax fraud, seeking to limit as much as possible adverse consequences of this phenomenon, given that it is impossible to eradicate the phenomenon. With this paper we propose to make a brief analysis of the phenomenon of tax evasion, by reference to the academic literature and the tax laws of other states, trying to identify solutions to mitigate the phenomenon.

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