Tax citizenship, a civic act
Tax citizenship, a civic act
Tax citizenship is defined as the voluntary fulfillment of tax, reporting and payment obligations by taxpayers. This act is a universal value widely shared by all organized peoples. It is enshrined in the constitution as an act of citizenship.
The voluntary fulfillment of tax obligations by taxpayers represents an essential issue.
Indeed, tax non-compliance is a social phenomenon ranging from simple negligence to outright fraud.
Its effects on the economy and society as a whole are immeasurable and this has repercussions on several plants:
- It drastically reduces public revenue. This means less spending on health, education and public services;
- It distorts competition, threatens legal trade and encourages informality, thus jeopardizing the emergence of a true modern economy;
- It breaks the principle of equality of all before taxes and undermines the confidence of the population in its institutions.