Practices in Fiscal Education and Tax Compliance: Lessons from Brazil Applicable to the United States

Abstract

This article offers a comparative analysis of Fiscal Education and tax compliance models in Brazil and the United States, examining how each country mobilizes citizenship, service delivery, and rights protection to strengthen institutional legitimacy. In Brazil, the National Fiscal Education Program (PNEF) promotes a civic-oriented approach that links taxation to social control, transparency, and public participation. Despite its normative robustness, the Brazilian model still faces cognitive barriers, as public materials often lack explicit standards of proof, making it difficult for citizens to understand how evidence supports fiscal decisions. In the United States, by contrast, the dominant model prioritizes usability and taxpayer assistance. Through the integrated ecosystem of IRS, VITA/TCE, and TAS, the system seeks to reduce compliance costs, provide first-contact resolution, and ensure institutional mediation when failures occur. However, the technical nature of these communications tends to target an elite audience rather than the public. The comparative analysis shows that both systems converge on the need for verifiable information, accessible mechanisms of redress, and structured feedback loops that support institutional learning. Ultimately, the study argues that integrating critical education, service design, and disciplined proof — combined with participation that generates observable effects — enhances legitimacy and promotes more stable and voluntary tax compliance.