Evasión tributaria, una revisión

This article has as its theme tax evasion, which is a worldwide problem, hence its importance and relevance in research. In this article a general review is carried out on the social behavior, values, taxpayers’ taxpayers and seeks to give some explanations of the phenomena of corruption and evasion, specific cases, tax havens and extraterritorial financial centers, evasion measured from the financial information of financial institutionsand measurement of evasion with respect to the tax system.