%0 Journal Article %T Tax Evasion Dynamics via Non-Equilibrium Model on Complex Networks %A Francisco W. S. Lima %J Theoretical Economics Letters %P 775-783 %@ 2162-2086 %D 2015 %I Scientific Research Publishing %R 10.4236/tel.2015.56089 %X The Zaklan model has become an excellent mechanism to control the tax evasion fluctuations (TEF) in a people- or agent-based community. Initially, the equilibrium Ising model (IM) had been used as a dynamic of temporal evolution of the Zaklan model near the critical point of the IM. On some complex network the IM presents no critical points or well-defined phase transitions. Then, through Monte Carlo simulations we study the recurring problem of the TEF control using the version of non-equilibrium Zaklan model as a control mechanism for TEF via agent-based non-equilibrium majority-vote model (MVM). Here we study the TEF on directed Barab¨¢si-Albert (BAD) and Apollonian (ANs) networks where the IM is not applied. We show that the Zaklan model can be also studied using non-equilibrium dynamics through of the non-equilibrium MVM on complex topologies cited above, giving the behavior of the TEF regardless of dynamic or topology used here. %K Opinion Dynamics %K Sociophysics %K Majority Vote %K Non-Equilibrium %U http://www.scirp.org/journal/PaperInformation.aspx?PaperID=62339