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Topic 1
Definition, scope and objectives of the tax
morale concept

Lecture
Topic 1
DEFINITION, SCOPE AND OBJECTIVES OF THE TAX MORALE
CONCEPT
Carlos Marx Carrasco
General Director
Internal Revenue Service
(Ecuador)
Contents: Summary – 1. The social state – 2. The ethical trilogy of the
tax citizenship: Tax morale - social pact - social cohesion – 2.1.
Ethical action – 2.2. The fiscal pact – 2.3. Social cohesion – 2.4. Tax
citizenship – 3. From fiscal citizenship to tax citizenship: The role of
the tax administration – 4. Initial agenda: The ecuadorian case – 4.1.
Ethical-moral principles – 4.2. Education and training of human talent
in the institution – 4.3. Incorporating tax contents in elementary-middle
school curricula and undergraduate and postgraduate courses at the
national level – 5. Conclusions – 6. Bibliography – Annexes

SUMMARY
The Citizens’ Revolution, such the name for the Project that the
present Ecuadorian Government Administration has undertaken,
is a turning point not only in terms of traditional management of the
economic policy tools, but also, and most importantly, in the explicit
acknowledgement of the human being as the subject and end of the
State-Society relation.
According to this vision, the Ethics-Social Pact-Social Cohesion
trilogy consolidates into a single notion, the Tax Citizenship. Firstly,
this document seeks to reflect upon the interdepence in this potential
trilogy to the point of redefining the Tax Citizenship as the ‘conscious
and voluntary attitude by women and men in their compliance with tax
obligations, as a condition for the complete exercise of their rights’.
The role of each social actor may be established in the development
of a country’s Tax Citizenship. For the Tax Administrations, a more
accurate vision is the definition of the tax citizen, which better directs

TOPIC 1 (Ecuador)

each one of the tasks undertaken to promote voluntary compliance
with taxes. The tax citizen...

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