Understanding tax evasion: an analysis of the main determinants[Comprendre la déviance fiscale : une analyse des principaux déterminants]

Taxation is a fundamental pillar of the social contract, embodying the link between the state and its citizens. It relies on voluntary compliance by taxpayers, based on principles of solidarity, fairness, and legality. However, this cooperation is now being undermined by the proliferation of tax non-compliance, whether it be illegal fraud or legally ambiguous practices such as tax evasion or aggressive tax optimization. These forms of transgression, grouped under the concept of tax deviance, contribute to the erosion of the legitimacy of the tax system and weaken trust in public institutions. Far from being limited to simple transgression of tax rules, tax deviance encompasses a variety of behaviors influenced by economic, social, institutional, and psychological factors. The main determinants identified include the perception of tax inequity, the complexity of tax systems, the individual characteristics of taxpayers (level and source of income), and the incentives arising from tax rates and control and penalty mechanisms. From this perspective, the article adopts a qualitative approach based on a narrative review of the literature, aiming to provide a critical synthesis of existing work by highlighting the interaction of these variables in a logic where taxpayers arbitrate between compliance and non-compliance. Keywords : Tax deviance, tax fraud, determinants