Explaining the Role of Civil Society and Specialized Tax Think Tanks in Enhancing Tax Compliance
Abstract
Tax revenues are among the fundamental pillars of government financing and play a crucial role in ensuring economic justice and sustainable development. In today’s world, improving the efficiency of the tax system and enhancing tax compliance have become key priorities for policymakers. Given the economic and social complexities of modern societies, leveraging innovative approaches and non-economic factors—such as the role of civil society and citizen participation—has become essential for improving tax system performance. In this context, identifying and implementing comprehensive solutions to strengthen tax compliance will pave the way for economic development, financial transparency, and the reinforcement of mutual trust between government and citizens.
Some key headings of this article are:
Definition of Tax Compliance
Tax compliance refers to taxpayers fulfilling their obligations, including registration, filing, and timely payment. It reflects the efficiency of the tax system and the health of governance. Challenges such as the informal economy and non-compliance require solutions combining incentives, social enforcement, transparency, accountability, and civil society engagement.
The Role of Civil Society in Enhancing Tax Compliance
Civil society plays a key role in improving tax compliance by raising awareness, enhancing social capital, and participating in decision-making. Independent tax think tanks provide research and conflict-resolution platforms, supporting structural reforms. Leveraging these capacities offers an effective approach to addressing tax compliance challenges.
Tax Think Tank: Key to Sustainable Development and Economic Justice
A specialized tax think tank is essential for sustainable development and economic justice. By combining expertise in taxation, economics, law, and sociology, it can improve policy-making, enhance transparency, reduce tax evasion, and promote fiscal fairness. Leveraging modern technologies and global experiences, the think tank strengthens decision-making, builds public trust, and supports long-term national development.
This study was conducted at Sadreaazam Think Tank by Bashir Nadaf, Mehrdad Mehrkam and Mohammad Nemati in 2024.
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