This review study attempts to highlight the impact of various non-economic, mainly behavioural and institutional factors on the level of tax evasion specifying the significance of the accounting rules and the contribution of forensic accounting to the detection and the prevention of financial statements. This analysis takes into account tax auditing parameters in order to determine whether and to what extent they affect taxpayer’s behaviour to tax evade or not. Some useful conclusions are drawn regarding the determining factors of tax evasion pay attention to the role of accounting rules to the manipulation of financial statements. The contribution of forensic accounting against tax fraud emerges increasingly. The considerable increase in the cases of financial and tax fraud due to the weaknesses of the statutory audit to detect fraudulent activities impose the need for forensic accountants to deal with financial accounting and tax rules infringements. These conclusions may be essential and useful for tax policymakers to adopt restrictive measures against tax evasion.
Keywords: Forensic Accounting, Tax Evasion, accounting rules, auditing mechanism
