TAX EVASION AND THE FIGHT AGAINST IT.

Tax evasion is a complex socio-economic phenomenon of the utmost importance, that states are facing today and seeks to limit its undesirable consequences as much as possible, eradication is virtually impossible. The effects of tax evasion are directly reflected on the levels of tax revenues, leading to distortions in the market mechanism and contribute to social inequities due to access and inclination tax evasion from various taxpayers. These adverse events to the tax evasion are not confined to that, and the state should concern itself systematically and effectively to prevent and limit tax evasion. [ABSTRACT FROM AUTHOR]