La moral fiscal como necesidad de una sociedad civilizada

Abstract

The essence of this review, is the tax moral that is defined by Torgler (2004 – 2007) like people’s intrinsic motivation to pay taxes. It also mentions the tax collection as the main topic. In addition, the reader will be able to identify ways in which people abstain from or are motivated to fulfill their tax obligations, including social issues, the perception towards the government, corruption, education, socioeconomic status, appreciation for democracy, age and marital status. Also it brings up the reason for the need to sponsor the tax morale, bringing two fundamental elements like trust and anti-corruption measures.