Examination of Tax Compliance through Civic Mobilization and Participatory Fiscal Governance in Modern Societies
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Abstract
This study explores how social mobilization influences tax compliance and public participation in tax systems. Drawing on a qualitative literature review, it examines the ways in which civic action—whether through organized campaigns, digital platforms, or grassroots engagement—affects taxpayers' willingness to comply with legal obligations. The findings demonstrate that social mobilization can increase tax morale by fostering trust, accountability, and transparency, but may also discourage compliance if it reinforces public skepticism or highlights institutional failures. The study reveals that peer influence, collective identity, and participatory budgeting are among the key mechanisms through which mobilization shapes fiscal behavior. It concludes that integrating civic engagement into tax policy design may offer a more sustainable and democratic approach to compliance. By aligning legal frameworks with social dynamics, governments can create a culture where paying taxes is both a civic duty and a shared commitment to collective well-being.
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