This paper is about the liability of the tax system. Thence, we have a scrutiny for the impact factor of the tax revenues of the countries which are tax heavens subject to the liability of the tax system. Based on the view of how much are affected the enterprises which participate in controlled transactions of transfer pricing, is plausible to identify the impact of liability, when there exists that factor with the case that is not there that factor. The analysis of the impact of liability of tax system in combination with the impact factor of tax revenues is used from the Q.E. method. Consequently, is determined the behavior of the tax system subject to the liability of the tax system.