This document aims to outline a theoretical framework that allows explaining the changes observed in income tax collection as a result of the application of nudges. In doing so, three systematic analysis have been taken into account theories, methodologies, and empirical applications. Then, the paramount elements are schematized to compare the two main groups of models and looking for possible alternatives for a model that, at the same time, is more realistic and more analytical. As a result of this analysis, it is known that most of the models explain the opposite idea of tax compliance: tax non-compliance. Also, it has been identified four gaps in evasion income tax models, and those gaps are examined in deep. The most significant gap is that both groups of income tax evasion models remain in a proper grasp. From the methodological and applied studies review, there is some weakness viewed each independently, but these disadvantages could be collectively improved and enhanced.
Keywords: Behavioral Tax Models, Firm Taxes, Personal Taxes, Nudges on Taxes & Tax Evasion Models.