The concept of management is a very significant concept. The concept of government governments, should express as process of directing their citizens. Moreover, should offer better opportunities to own citizens and increase their welfare level. Countries, meets from public revenues obtained public spending who they have made for their citizens. When consider the sources of public revenues, tax revenues are the first as the most important source of finance among these revenues. Tax losses and evasion that preventing the receipt of tax revenues are a common problem in every country. In preventing tax losses and evasion, both government and citizens have a great responsibility. Citizens should have the idea that a government that could not collect taxes are not able to invest. Citizens, should pay their taxes on time and in full with this consciousness. Likewise, the state should pay attention to demanding tax on the rate of income from citizens. In this study, will explain how occur tax losses and evasion, why taxpayers resort to these methods and the responsibilities of professional accountants to prevent these losses and evasion.