FROM CREDIBILITY TO PUBLIC ACCEPTANCE: HOW THE INSTITUTIONAL DISCOURSE OF FISCAL EDUCATION LEGITIMIZES TAX POLICIES
DOI:
https://doi.org/10.56238/levv14n32-037Keywords:
Fiscal Education, Legitimacy, Argumentation, Framing, Critical Discourse Analysis, Tax MoraleAbstract
The article argues that public acceptance of tax policies depends on the observable coherence between institutional narrative, evidence, and opportunities for citizen participation, proposing that Fiscal Education (EF) operate as a civic technology that integrates legitimacy, argumentation theory, framing, Critical Discourse Analysis, and tax morale. Rather than episodic communication campaigns, EF should combine auditable data, clear explanations, and effective channels for social oversight, turning taxes into understandable and verifiable public investments. The study presents the EF-LIRA framework — Legitimacy, Inference, Public Value Referentials, and Framing-Based Scheduling — which organizes EF materials into routines of disciplined proof, replicable transparency, and meaningful participation. By adopting minimum standards for evidence, plain language, open data, and institutional feedback mechanisms, tax administrations shift fiscal cooperation away from coercive compliance toward informed choice grounded in trust, predictability, and procedural justice.
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