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The proposal of this work is to verify the effect of the tax fine on the state revenue, following the model of Alligham and Sandmo (1972), however from the work of Sanyal, Gang and Goswami (2000) . A model of state utility expected was proposed, based on the assumptions of Laffer's theory (2004) , and then was tested the effect of the fine. It was concluded that the fine has no effect on state collection, if it does accepted the theory as constructed by Laffer. However, assuming that thedoi:10.13059/racef.v9i1.483 fatcat:itpoo5jqyfhkbhvaqau5x3lwyy