摘要：As a basic component of modern society, the taxation should combine the main objective for the public authority, to ensure most of the resources necessary to carry out state functions, with targets at least as important on the country's economic development, supporting social issues, respecting the law and the financial discipline, in terms of efficiency, stability and sustainability. For these reasons, the level of taxation is very important for the present and future developments of a country and the relevance of the analysis in this direction exceeds the economic, social or political level. They practice different ways to understand and determine the impact of taxation in an economy and their uniform and realistic approach is important in order to succeed effective international comparability and responsible actions at all levels, now and in the future. The public policy must find solutions that can be adapted and implemented following the response that it gives the result of analysis that has as its starting point the economy, stimulating the private interest, which may lead implicitly to obtaining parameters of superior quality at general level.
关键词：tax evasion; quarterly gross domestic product; public policy
