Abstract:

Tax evasion represents the taxpayer’s response to the increasing burden of the tax liabilities. The
multiple tax liabilities have determined the tax payers to seek new methods to avoid their own debts. Measures to pursue fiscal debt recovery by means of fines or forced recoveries have made little else than increase the tax payer's precautions, in view of circumventing the tax payment. In general, tax evasion is a result of the inadvertencies in the law, the enforcement methods, a lack in foreseeing the main causes for evasion or a fiscal policy deemed excessive by the tax payers.