Abstract
AbstractLow tax collection is result of the lack of commitment from taxpayers with respect to the compliance of their tax obligations. That is why the research analyzes which tax culture elements (tax knowledge, tax awareness and tax education) predict efficient compliance with tax obligations. A questionnaire was applied to 50 micro-entrepreneurs belonging to single simplified regime. This demonstrated that of the three elements, only tax awareness and tax education positively predict compliance with tax obligations unlike tax knowledge that predicts a negative influence in compliance with tax obligations, which leads us to conclude that tax culture is necessary to increase intrinsic motivation of taxpayers regarding the compliance of their tax obligations.KeywordsTax cultureTax educationTax knowledgeTax awarenessTax obligations
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