Taxpayers’ Relation to Their State

Abstract

This chapter deals with taxation as a reciprocal relationship between taxpayers and the state they live in. Taxpayers are often seen to evaluate their benefits relative to the tax burden; whether the tax paid accords with what they perceive they are receiving in return. Such a view embraces a broader, reciprocal view of taxes paid and welfare benefits received. Focus is on taxpay- ers’ perceptions of contributing with taxes, or receiving from the common treasure chest, and what this has to do with seeing taxation as part of a recipro- cal relation. This chapter looks into such aspects of taxation from the citizens’ perspective and also observes how the Agency thinks about those from whom they collect taxes; from paying tribute to customer.