An overview of the factors associated with tax evasion
Keywords:
Taxpayer, Evasion, Tax reform, Tax systemAbstract
Tax evasion is one of the biggest fiscal concerns that governments face in several world regions. Latin America is one of the territories that suffers the most from this problem. Despite of the constant efforts, the tendency to evade taxes continues and is a critical issue that affects the fiscal deficit. In this sense, the objective of the present work was to explore causes and factors that are generally determinants of tax evasion. For this, a reflection based on specialized information from secondary sources was used. As a result, it was obtained that the associated and conditioning factors are diverse and range from those related to the person to those that imply the structure of the system. As for the system, the lack of confidence in the government, the high tax rates and the complexity in the payment processes are conditioning tax evasion. Although there have been numerous efforts to combat this problem, such as reforms to the tax system and different campaigns, these have met with questionable success
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