Paying or not paying taxes? Is that the issue?
Individuals, as selfish beings, have incentives not to voluntarily comply with the payment of taxes. This low predisposition differs between countries or, within a country, between individuals. Given the social costs of tax non-compliance, finding mechanisms that can improve this predisposition, that is, without the need for coercive mechanisms, improve “tax morale” is a key aspect for the effectiveness, efficiency and equity of our system. fiscal. In this article, these issues are discussed and various mechanisms are proposed to promote tax morale, the level of which is not necessarily well reflected in the surveys that are usually carried out on this topic.
SDG
Alejandro Esteller-MoréProfessor of Economics at Universitat de Barcelona (UB) since 2017 and co-director of the taxation area of the Barcelona Institute of Economics (IEB). He is the associate editor of Investigaciones Regionales – Journal of Regional Research, and co-executive editor of Hacienda Pública Española/Revista de Economía Pública. He has published his research in journals such as International Tax and Public Finance, Economics Letters, Journal of Public Economics, National Tax Journal or Review of Income and Wealth; and has advised institutions such as the European Commission, the Catalan Tax Agency, the Barcelona City Council and the Government of Andorra. More information at https://sites.google.com/view/aestellermore/.
