The concept of tax evasion, tax evasion or tax evasion is used to define non-payment voluntarily and consciously of the taxes established by law. Tax evasion is, therefore, an illegal act based on concealing assets or economic income with the aim of paying less taxes or, failing that, not paying them in full.
With this, we consider a tax evasion action to transactions with black money, that is, the profits obtained through legal or illegal actions and that have not been declared to the Treasury in order to evade taxes. These earnings are not entered into financial entities so that their records do not appear in the bank movements and, therefore, the State is not aware of their existence.