The subject of tax evasion is one of the important topics that affect in one way or another the individual and the society as it affects the import from the state's imports that feed the state treasury and thus enable it to fulfill its obligations in accordance with the constitution, which are political, social and economic services from Or not. It is necessary to study the nature of the tax and the basic rules that govern its imposition represented by four rules of justice and certainty, convenience and economy and then know the reasons that lead to tax evasion and its effects on the individual and society. So we divided the research into an introductory study of tax. .