Government trust and tax morale. Taxpayer compliance factors
DOI:
https://doi.org/10.31637/epsir-2025-2238Keywords:
Confidence, Tax Morality, Education, Taxpayers, Microenterprises, Government, Laws, Public ServicesAbstract
Introduction: This article aims to identify the levels of education, confidence in the government system and tax morality that individuals have. Methodology: A review of scientific articles was carried out that start from the approach of the Expected Utility Theory, which indicates that taxpayers, out of self-interest, choose how much income they report to the tax authority, exchanging the benefits of evasion against the costs of evasion. Results: Confidence in the government system includes confidence in the laws, in the government, in public services, in tax authorities and education includes those who have surpassed the primary, secondary and higher levels and tax morality where it was identified that cheating in paying taxes is justified when the opportunity to do so is given. Discussions: Low tax morale and regulatory tightening influence tax evasion, while high morale influences tax compliance. Conclusions: It was identified that trust in the government system is related to tax morale and the educational level of taxpayers.
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