Resumen

ESTEVEZ, Alejandro M.  y  ESPER, Susana C.. Ciudadanía fiscal y nuevas formas de relación entre contribuyentes y administración tributaria. SaberEs [online]. 2009, vol.1, n.1, pp.00-00. ISSN 1852-4418.

Usually, tax compliance has been explained by deterrence. This article analyzes the new orientation of tax administrations, in the aim to understand how this fact can encouradge tax culture in societies, trough self regulation and voluntary compliance. Although a better relation between tax administration and taxpayers cannot guarantee nor its the only way to achieve tax compliance, it is an important fact to increase every taxpayer's will to cooperate and the intention to collaborate with its own effort to general wellbeing.

Palabras clave : Tax compliance; Social contract; Tax culture.

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