1. The background and significance of the problem.The man together as a social state would cause the need to supply the cost management in state in which a cost center. For the mutual benefit of the people in the society. Cost center it may be called the budget of the earth. Which will be allocated for use in management and construction of public benefits in various aspects, such as, for example, maintain order within society. The Defense Threat outside the country, economic development, etc., which is why the state must have the revenue from the public to the public service and use, which is called "Taxes", so it can be said that the tax and social state that together. Inevitable and common history for a long time since humans have established สังคมขึ้น. Action for tax evasion is what happens in a very long time. It can be seen that the king of the Kingdom meso - only wife. When about 6 000, years down penalties to citizen to avoid charges of the ferry by swimming ข้ามฝั่ instead of the ferry.
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