Abstract

The role played by the state in the economy has been object of intense debate, because democracy and popular participation though free and fair elections oblige the government of each country around the world to attempt to accomplish a stable economic policy free from all the phenomena of distortions, corruption, evasion and fraud, while the appropriate legal and practical measures must be taken. Indeed, taxation and fiscal evasion represents a major problem that faces policy-makers (Kaplan et al. 1988).