Tax evasion: modelling the face-to-face taxpayer state.

Summary The objective of public authorities is to raise funds in a fair and efficient manner. Nevertheless, taxes, which are an obligatory contribution to the financing of the State's expenses, are sometimes evaded by taxpayers, especially when they practice tax evasion. Therefore, by interfering with the collection of tax resources, they imply a confrontation between the State and taxpayers: a tax face-off. In the first instance, taxpayers face the tax administration, established by the government and responsible for collecting the sums due. The latter has to adapt a coercive policy, with a repressive and exemplary aim, which must allow to promote the sincerity of the declarations. However, the ingenuity of taxpayers in tax matters and the adaptation of their fraud strategies require a regular adaptation of the control strategies put in place by the latter. Nevertheless, it seems necessary to be aware of the nature and motivations of tax evaders in order to implement effective measures. Thus, the tax face-to-face describes the opposition of different actors, often with dual roles, and provides a framework for studying the phenomenon of tax fraud. This crime, which is committed against the State, is not an ordinary crime. Indeed, this actor has, in addition to the resources and organization necessary to repress this behavior, the fiscal power. Thus, the government has an alternative solution to limit fraud: the adaptation of the tax structure.