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Few tasks are as crucial for the future of democracy in Latin America—and, indeed, in other underdeveloped areas of the world—as strengthening the rule of law and reforming the system of taxation. In this book, Marcelo Bergman shows how success in getting citizens to pay their taxes is related intimately to the social norms that undergird the rule of law. The threat of legal sanctions is itself insufficient to motivate compliance, he argues. That kind of deterrence works best when citizens already have other reasons to want to comply, based on their beliefs about what is fair and about how their fellow citizens are behaving. The problem of \"free riding,\" which arises when cheaters can count on enough suckers to pay their taxes so they can avoid doing so and still benefit from the government's supply of public goods, cannot be reversed just by stringent law, because the success of governmental enforcement ultimately depends on the social equilibrium that predominates in each country. Culture and state effectiveness are inherently linked. Using a wealth of new data drawn from his own multidimensional research involving game theory, statistical models, surveys, and simulations, Bergman compares Argentina and Chile to show how, in two societies that otherwise share much in common, the differing traditions of rule of law explain why so many citizens evade paying taxes in Argentina—and why, in Chile, most citizens comply with the law. In the concluding chapter, he draws implications for public policy from the empirical findings and generalizes his argument to other societies in Africa, Asia, and Eastern Europe.

This study aims to examine the effect of e-taxation (eTax) use on taxpayer compliance (TPC) and taxpayer satisfaction (TPS). To achieve this objective, this study used taxpayer satisfaction as a moderating variable. Using a questionnaire survey, this study was carried out on 309 tax accounts as a sample at 33 tax service locations in West Java. The data of this study were explained via the use of structural equation modelling and verification. Based on the data analysis, this study showed that the use of electronic tax filing and the level of taxpayers’ satisfaction had a considerable impact in a positive direction on taxpayer compliance. This study also shows that the influence of e-taxation on taxpayer compliance is successfully moderated by the level of satisfaction reported by taxpayers. This study implies that eTax may increase the satisfaction that taxpayers feel while meeting their tax responsibilities, despite the fact that this effect is not as significant as the effect that it has on taxpayer compliance. The e-taxation system must be improved in accordance with the tax administration business process in order to make it easier and more trusted by its users, hence increasing taxpayer compliance.

The book provides an insightful discussion on the design of a cooperative compliance programme, based on the analysis of legal principles and State aid rules.

We report from a large-scale randomized field experiment conducted on a unique sample of more than 15,000 taxpayers in Norway who were likely to have misreported their foreign income. By randomly manipulating a letter from the tax authorities, we cleanly identify that moral suasion and the perceived detection probability play a crucial role in shaping taxpayer behavior. The moral letter mainly works on the intensive margin, while the detection letter has a strong effect on the extensive margin. We further show that only the detection letter has long-term effects on tax compliance. This paper was accepted by Yan Chen, behavioral economics.

The Municipal Office of Tax Administration of Santiago de Cuba faces a sustained growth in the level of tax debt of the sector of self-employed workers who pay taxes under the general regime. In this paper, the factors that have the greatest influence on the behaviour of tax compliance in this segment of taxpayers are examined. Surveys were applied to selected experts from the institution, and to a selected sample, processed in SPSS 28.0 and applying prospective planning methods. It showed as key factors: the perception of risk, institutional control, tax justice, keeping documentation of fiscal relevance, trust in ONAT, communication and knowledge of the destination of their contributions to the budget. In addition, strategic recommendations are offered to strengthen strategic alliances with territorial organizations that intervene in compliance management. La Oficina municipal de Administración Tributaria de Santiago de Cuba enfrenta un crecimiento sostenido del nivel de deuda tributaria del sector de trabajadores por cuenta propia que tributan por el régimen general. En este trabajo se exponen los factores que mayor incidencia tienen sobre el comportamiento de cumplimiento tributario en este segmento de contribuyentes. Se aplicaron encuestas a expertos seleccionados de la institución y a una muestra seleccionada de trabajadores por cuenta propia, fueron procesadas en el SPSS 28.0 y se aplicaron métodos de planificación prospectiva. Dichas encuestas arrojaron como factores clave la percepción del riesgo, el control institucional, la justicia tributaria, la conservación de la documentación de relevancia fiscal, la confianza en la ONAT, la comunicación y el conocimiento del destino de sus aportes al presupuesto. Se ofrecen, además, recomendaciones estratégicas para potenciar las alianzas estratégicas con organismos del territorio que intervienen sobre la gestión de cumplimiento.

Originality/value: The study extends the literature on social norms in the context of tax morale, while prior literature only examined the relationships between social norms and tax compliance. Furthermore, this study empirically tested the valid and reliable social norms dimensions, thus modelling the direct role that examined their impact on tax morale. This study evaluates social norms as a higher-order construct reflected by its multidimensionality. Hence, this study enriches the limited literature on social norms and tax morale and demonstrates that each dimension of social norms is interrelated.

The purpose of this research is to analyze and elaborate determinants of tax compliance in the perspective of the theory of planned behavior and stakeholder theory. This research is conducted on a population consisting of corporate taxpayers registered at the Directorate General of Taxes in the region of South Sulawesi. This research uses proportional random sampling to determine the samples. There are 560 respondents out of 1,000 exemplars of distributed questionnaires who are willing to participate. The analysis is conducted by using Partial Least Square (PLS). The result reveals that the behavior of the taxpayers has a positive and significant effect on the intention to tax compliance. The establishment of tax professional behavior to comply can encourage positive behavior of taxpayers, thus, the welfare of the society can be achieved. Subjective norm has a positive and significant effect on the intention to tax compliance. This research focuses on corporate taxpayers; hence, the researchers add social awareness based on stakeholder theory. This research depicts corporate taxpayers as entity that mingles with the society. Therefore, social awareness and cultural adaptation with the social environment through tax payment is a must.

Originality/value: This review provides an integrative framework that clarifies the complex, multidimensional role of tax agents in audit assurance. By organizing existing evidence into four clear themes, it offers valuable guidance for researchers, practitioners, and policymakers seeking to enhance the effectiveness and integrity of tax compliance systems.

Originality/Value: The study's originality lies in its comprehensive approach, which assimilates diverse studies and provides practical recommendations for policy development and enforcement strategies. Despite limitations associated with the available literature, this review establishes a foundation for future research, guiding scholars and practitioners in addressing the intricate dynamics of customs tax non-compliance.