We contribute by approaching this epistemological question ontologically, ie, by focusing on the meaning of tax evasion whose causalities tested by the literature we also survey here. There could be no progress on the economic knowledge because axiological critic we use is self-complete and thus no-comparable. However, we certify through ontological considerations that Walrasian “private-individual” has no reason for not to tax evading if it can be possible. On the contrary, our “modern civilization”, on which economics is based, accepts as the supper need of this economic agent how to be wealth, a target which can be facilitated by tax evasion. This isolated individual is not “partner” of the society, he is not a “citizen”, and thus the “society” has no thesis in modern “representative democracy”, because it is not recognized as a statehood coherent entity. So, as we reject the autonomy of the economy from its social and political roots, nowadays we can understand why on the decline of the fair state, people react with corruption and tax evasion.