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.