TY - JOUR AU - El Ghazali, M’barka AU - Benkendil, HAMZA PY - 2020/09/15 Y2 - 2024/03/29 TI - Tax citizenship: How can we establish a climate of trust between the tax administration and the taxpayer JF - International Journal of Accounting, Finance, Auditing, Management and Economics JA - IJAFAME VL - 1 IS - 2 SE - Articles DO - 10.5281/zenodo.4027815 UR - https://ijafame.org/index.php/ijafame/article/view/95 SP - 423-440 AB - a legitimate tax is a tax which requires careful attention to the political, sociological, legal and administrative conditions binding the individual and the state.In addition, a fair tax is a tax that is applied to everyone and according to the contributory capacity of each. When we talk about the issue of exemptions, for example, this comes back to some and nothing else which shows that the principle of equality is not respected. This is how, that equity is a better way to carry out the justification of tax inequalities which may be legitimate.one of the essential aspects of tax compliance with regard to taxpayers is to better understand their motivations for participating in the functioning of the tax system. That said, the tax administration has to offer a better service to meet the more specific needs of taxpayers.In addition, it should be mentioned that we notice more and more the involvement of companies in environmental and social issues. These two elements can be an integral part of companies' strategies and policies in order to reconcile them with their economic objectives. Thus, integrating taxation into environmental, social and societal policies will call for tax optimization of the burdens borne by companies in the area of ​​ethics. It is in this perspective that we will use concepts that have a close link with corporate citizenship, such as corporate social responsibility.The purpose of this article is to tackle through a theoretical reflection on the different aspects of the impact of non-tax instruments, namely tax legitimacy, fairness, tax ethics as well as social behavior. managers, etc. on tax rules in general. ER -