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Tax ethics is imperative in modern tax systems. States require an optimal tax collection to cover and assume in due time and proper form their multiple obligations towards the citizens they govern. Providing public services to millions of people will only be possible if citizens are aware and educated about the extent of their tax obligations and the importance of assuming their role as taxpayers. The fundamental doctrinal principles of taxation take on greater importance when it comes to legislating and applying the law as fairly as possible without threatening the citizens’ assets, but also without neglecting public spending. Therefore, tax ethics acquires a transcendent and primary role in the conceptualization of tax obligations. However, tax evasion still exists. Why is this still the case? This article briefly reflects on the ethical tax theories, which attempt to get a clearer idea of the social explanation of this tax phenomenon. The practical application of tax ethics is complex because it starts from a number of possible variables that tax theorists seek to solve. Starting from the Mexican context, this reflection may serve as a reference framework for tax ethics and its practical application in different tax scenarios around the world.

Ética tributaria en México, reflexiones sobre su aplicación práctica