Solutions for Increasing the Level of Voluntary Tax Compliance

Abstract

Voluntary tax compliance has become a strategic priority for modern tax administrations, reflecting the transition from a coercive approach to a partnership-based model. This paper aims to identify and substantiate strategic solutions for improving fiscal citizenship, focusing on risk management and the digitalization of administrative processes. The methodology combines theoretical analysis with a comparative assessment of international best practices, including horizontal monitoring in the Netherlands and the assistance model implemented in Sweden. The results indicate that the implementation of the "Compliance by Design" concept, supported by tools such as SAF-T and the use of tax visits as a consultative instrument, contributes to reducing information asymmetry and compliance costs. Furthermore, differentiated treatment based on taxpayers’ risk profiles enables a more efficient allocation of control resources and encourages voluntary compliance. The study concludes that the sustainability of public revenues depends on maintaining a balance between tax pressure and a sustainable fiscal burden, supported by digital infrastructure and fiscal education. Finally, the research highlights the importance of automating risk analysis through Big Data technologies in order to reduce subjectivity and strengthen trust in the tax system. CZU: 336.225:004; JEL: H21, H26, H71