What would happen to a society if the deficit of trust grew? What would be the relationship of the individual with society and its institutions? And more specifically, what form would the citizen’s compliance take in terms of assuming the burdens that are due to him, and in particular of the tax burdens? It seems that our responsibility to build and maintain relationships of trust is a supreme duty for the proper functioning of society.
Especially in a diverse world, with taxation becoming increasingly labyrinthine as a key fiscal tool, the need for transparency, accountability and open dialogue is becoming increasingly pressing. By satisfying this need, the difficult can be understood, the common field of dialogue can be built, so that a mood of compliance is created, guided by the perceived law.
Lastly, when, according to the common confession, the relationship of trust between citizens and social institutions has been shaken, this is the question. After all, empirical studies have shown that compliance is fueled by trust. Evidence shows that people who feel they have been treated fairly and consistently by a public tax authority are more likely to trust it and follow its instructions voluntarily.
Extensive voluntary fiscal compliance, in turn, plays an important role in countries’ efforts to raise the necessary resources for their operation, without, as far as possible, being involved in disputes and years of litigation.
In this phase of transparency, the European and global institutions seem to be moving with a series of regulations (DEPS, DAC6, etc.) that aim to reduce tax evasion and evasion. This is your right level of control and in some way enforcing compliance as necessary.
This trend is not limited to macroeconomic level at the business level. That is, companies are now called upon to reflect on their environmental and social footprint and redefine its tax profile, plan historical tax procedures, invest in technology and human resources, and envision a sustainable future. and their relationship to society and its institutions it is self-evident that a component of change and compliance is Among other things the profession of economist accountant tax auditor who is called to perceive was trained to further training to be able to respond. In the present situation but also in the attention of a more transparent future.
