Tax inequity has to do with what is fair or unfair in the way taxes are collected. If there is fairness, taxpayers are persuaded to pay taxes, but if there is no fairness, they are discouraged from doing so. Hence, there is a positive relationship between progressivity and tax morale. Tax morale is influenced by the tax treatment received by the taxpayer according to his economic condition. The decision to contribute with taxes depends on fiscal control and penalties for non-compliance in the payment of taxes, which determines the degree of tax compliance. The possibility that a taxpayer accepts the tax burden depends on others, who are also obliged to do so, to comply with their tax obligations, because otherwise it paves the way for evasion. Therefore, it is morally unacceptable that those who obtain great economic benefits do not pay taxes in their fair proportion, negatively affecting those who do, even if they receive less profits in their economic activity.
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