This thesis has as main objective to determine the factors causing tax evasion Sale of milled rice. Given that tax evasion is a serious state for waiver providing the necessary revenue to finance public spending. The more evasion exists, the less chance the state to cover their essential expenses. Also evasion has perverse effects on the market economy , as is a form of unfair competition , because the act of economic agents will not guided by their efficiency , but by the varying performance of the obligations tax. The preservation of democratic governance in countries like Peru, is urgently address the serious structural problems relating to social issues such as access to education, health, and poverty alleviation. However, there is an undeniable reality, which is the limitation of tax revenues. Faced with this harsh landscape, it is up to the Peruvian Tax Administration develop an ac...