Tax evasion represents non-payment of tax obligations, arising out of the implementation of a tax by a taxpayer, meanwhile, anomie, is presented as a theory that seeks to justify the origin of criminal behavior of a subject. In this sense, the intention of the research was to describe the origin of tax evasion from the perspective of anomie, in light of the proliferation of the informal economy in Venezuela. The study was conducted following the theoretical constructs authors as Pirela (2009), Rezzoagli (2009), Fatas and Roig (2004), Merton (1938) and Durkheim (1894). The methodological aspect, focused on one type of document with a bibliographical design and technique came as documentary analysis. As a final thought, it is that tax evasion is a response to the clarification of social and cultural structures exerted on the individual and in the Venezuelan context a potentially significant in the execution of this criminal act is seen rise, taking into account the growth of the informal sector of the economy product of economic policies in the country.