Until now, several attempts have been made to obtain axicons by using liquid crystals. Previous results had always a considerable deviation from the linear response and the resulting aperture is square. In addition, classical fabrications methods are expensive and only produce fixed phase profiles. In this study, a novel structure to obtain tunable axicons with a perfect conical shape and a circular aperture is proposed and theoretically studied. The proposed optical device is based on nematic liquid crystal and phase shifted electrical signals. A simulation program consisted of Finite Elements Method to solve the voltage distribution combined with the Frank-Oseen equation to solve the molecular position of the nematic liquid crystal is employed. This device is totally reconfigurable by using low voltage signals. The focus depth and the position of this one can be controlled electrically.