The development of society, the increasing education and consciousness of individuals about taxes and fiscal measures leads to changes in taxpayer’s behavior regarding tax compliance and tax perception. In this paper, we present a literature review in order to understand which variables have impact on these behaviors, using a synthesis methodology that allows an interpretation of social actions from previous studies. The results show that either the tax audit as the penalty rate are deterrents of tax evasion, although there are divergent opinions about which one is most effective. Regarding equity perception of tax system, it have been observed that the level of knowledge and social factors affect that equity perception, when the taxpayers believe that noncompliance is consistent with in-group expectation and norms. On the other hand, it was found evidence that in the presence of a high level of education, there are a great acceptability of income taxes and corrective taxes. Nevertheless, taxpayers are often moved by self-interest. We concluded also that it is interesting to consider political factors. In particular, the analyses of taxpayers’ perception concerning on the activities of the tax administration and the fiscal changes to not induce a noncompliance behavior.