Tax education and development of ethics and tax compliance

Abstract

This paper addresses a triad of issues. On the one hand, tax ethics, which is based on deliberative democracy and the principles of social justice. Tax compliance, which is not only based on legal obligation, but also on people's commitment to their own community and in the role of citizenship. Both extremes can be strengthened by education in tax matters, whose purpose is not only the proper functioning of the tax legal system but also of public institutions in general.