Impact of social marketing on tax compliance: a theoretical approach

Résumé

This article proposes a theoretical approach to social marketing as a lever for strengthening voluntary tax compliance, arguing that tax education, communication, collaboration with role models, and rewards can positively influence taxpayer behaviour, particularly when this approach is based on psychosocial, institutional, and cultural factors and is part of a theoretical framework such as planned behaviour theory, social Learning theory, and social exhange theory.