Tax compliance

The payment of taxes primarily affects the material and personal interests of each individual. In terms of moral judgment, one may fully agree with the fulfillment of tax obligations because it is assumed to be a civic duty. But when it comes to behavioral aspects, to compliance with the corresponding tax obligations, where self-interest is at stake, it is possible that such beliefs have weakened considerably, generating attitudes less favorable to tax compliance and more prone to evasion and fraud.

Tax regulations are part of the set of social norms that an adult individual must comply with in a democratic society. A citizen living in this social model would have to properly comply with the requirements imposed by the tax system without waiting for coercive pressure from the Administration to be exerted on him. Fiscal responsibilities should be part of the set of values that every citizen must embrace, respect, and defend.