The objective of this study is to discuss the need to obtain a specific model of governance related to taxation. The basis for conducting the research is the fact that there is no specific model of governance that will serve as a foundation for firms to implement the system or governments require a corporate structure that includes effective management of the elements related to taxation. As a methodological basis, the data on governance reported by the World Bank and data from the Tax Justice Network on tax evasion of the country were used. The time cut was the year 2013, due to the availability of data to perform the comparative basis of this research. Thus, it can be concluded that current models of corporate governance do not exaggerate obscured tax evasions, which supports the need to obtain a specific governance model for taxation and their particular relationship.
