Civic tax education

a forgotten subject and necessary tool against tax fraud

Abstract

Tax fraud is one of the main issues affecting our tax system and as such represents a mayor concern for the Spanish society. In this context, implementing 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 and prejudice between taxpayers and the Administration. This would result in an improvement of our social and democratic State of Law. However, as we will see later on, in Spain introducing civic tax education as such has been a forgotten subject, mainly because the Spanish Government has not been capable to develop policies that would result in these previously named beneficial effects. 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 accomplishes financing, as established by the Spanish Constitution, public spending through sa fair tax system.