La educación cívico-tributaria: una asignatura pendiente y un instrumento necesario contra el fraude fiscal

Abstract

Civic tax education is a necessary step in the process of addressing and thusly reducing tax fraud. According to Sainz de Bujanda, it is in fact the most powerful instrument to bring an end not only to tax evasion and fraud but also to the mistrust between taxpayers and the Administration. However, in Spain introducing civic tax education has been a forgotten subject. Thereby, civic tax education becomes a fundamental pillar in improving our country and eradicating tax fraud, by gaining the voluntary compliance to tax obligations. This would contribute to maintaining a fair tax system, as established in the Constitution.