The intention of the article is to discuss tax evasion ocurring on brazilian scenary. Making use of an approach known as "complex", with an interest direct to contest simplifying thinkings related to the subject, the matter of tax evasion is divided into five smaller challenges: detection ; reduction; prevention ; legitimacy and ethical. It becomes clear, as long as the reflexion goes on, the condition of each challenge to affect and be affected by the others, conducing to an uncertain and unfinished knowledge. In order to prevent any perspective of an absolute rationalization of real, the article lets go on a thought worried , first of all, to deal with the subject by using a multidimentional approach, in order to avoid an innocent espousal to a definitive solution to the problem.
Tax evasion; taxation; public administration; organizational change; complexity
