Fraud in expenses and income

Tax compliance is a matter of citizenship. The effects of noncompliance, that is, tax fraud, are detrimental to all citizens, but especially to those who assume their civic responsibilities and properly fulfill their tax obligations. Tax fraud is a complex phenomenon based on a mentality of acquired rights without any compensation from the perspective of responsibilities. It is, in short, a problem of inadequate socialization in the ethical values of justice and solidarity.

Tax compliance is not limited to the correct fulfillment of tax obligations. The term fiscal includes the two aspects of the public budget: that of public income and expenditure. Therefore, public spending fraud can also occur, which occurs when public goods and services are misused, misused, or destroyed. This lack of respect for what is public, paid for by collective effort and made available to all for the common benefit, is also a problem of citizenship; It represents both an injustice and a sign of lack of solidarity.