Living in an organized society and complying with taxes voluntarily

In tax matters, complying with taxes on a voluntary basis with the responsibilities set forth in the laws, which refers to the fact that taxpayers must, without the need for coercion, verify each of the tax obligations imposed on them by the Law. The important thing is that the taxpayer, in the exercise of his faculties, wishes to do so. Coercion should not intervene here.

Therefore, the lack of tax awareness is related to the lack of education on the subject, the lack of solidarity with the State, as well as reasons of economic history, and the idiosyncrasy of the people in terms of tax evasion, as well as the lack of clarity in the destination of the income received from taxes.

When speaking of lack of tax awareness, it is said that it implies that society has not developed a sense of cooperation between individuals and the State, therefore, that it is not considered that the State is made up of all citizens and that living in an organized society implies that we must all contribute to provide it with the necessary funds to fulfill the reason for its existence, which is to provide public services.

All this is so, and citizens know that the State must satisfy the essential needs of the community, which individuals alone cannot achieve. On the other hand, society is increasingly demanding that the State should provide essential services such as health, education, security, justice, etc., but that these services should be provided with greater efficiency.

As stated in the doctrine, the formation of tax awareness is based on two pillars. The first is the importance that the individual, as a member of a social group, attaches to the tax he pays as a fair, necessary and useful contribution to satisfy the needs of the community to which he belongs. The second pillar is based on the fact that it prioritizes the social aspect over the individual, insofar as the society to which the individual belongs, considers the tax evader as an antisocial subject, and that with his actions he attacks the rest of society.