  In this research, the tax evasion percentage, as order parameter, of a system
of individuals or agents inscribed in a $N = L \times L$ 2D square grid is
computed. The influence of local environment over each agent is quantified both
through competitive exchange integrals (ferromagnetic and antiferromagnetic
bonds) and dangling bonds randomly distributed, which allows to identify the
system with disordered ternary alloys of the type
$\mathrm{A_\textit{p}B_\textit{x}C_\textit{q}}$ with a certain stoichiometry
$(p,x,q)$ particular of each society. Our proposal is based on the so-called
spin glass phase present in magnetic systems characterized by disorder,
dilution and competitive interactions where magnetic frustration can take
place, resembling the way as an individual or agent in a society is able to
face a decision. In this sense, agents are identified as Ising spins, which can
take two possible values ($\sigma = \pm 1$), in correspondence with a two-state
system where agents can be tax compliant or not. Such an identification between
social and physical variables, as well as parameters like an external applied
magnetic field or temperature, are topic of discussion in this investigation.
Thermalization of the observables is carried out by means of the heat bath
algorithm. Other social variables, such as the audit period, and its effects
over the percentage of evasion, are used to analyze the behavior of tax evasion
in Colombia, however the model can be applied to any country.
