Resumo

SARDUY GONZALES, Mariuska. Analysis Approaches of Tax Evasion. Conceptual Framework. Cofin [online]. 2017, vol.11, n.2, pp. 367-386. ISSN 2073-6061.

As it is a hidden-nature phenomenon, tax evasion presents difficulties inherent to its origin, measuring possibility and characterization. There are certain evidences that show that important amounts of public incomes are not received by this concept and that?s what determines the interest for studying it in the institutional and academic sphere. Researches on the theme, both in the theoretical level and the different empiric approaches, highlight the analysis of the individual taxpayer. Likewise, the most recent studies point out that private enterprises are the main interest target for fighting against breaching of tax, and today, questions like the measuring of the efficiency of functions carried out by the tributary administration, are stressed. Thus, the aim of this paper is to show a review of the literature on the analysis approaches of tax evasion that allows focusing the current and future interest lines about this subject.

Palavras-chave : Tax Control; Tax Evasion; Tax Elusion; Evaded Tax; Breaching of Tax.

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