VOLUNTARY TAX COMPLIANCE VS ENFORCED COMPLIANCE

This poster compares voluntary tax compliance and enforced compliance. Voluntary compliance happens when taxpayers willingly pay taxes because they understand their importance for national development. It builds trust, positive tax culture, and long-term revenue. Meanwhile, enforced compliance occurs when people pay taxes due to audits, penalties, and fear of sanctions. Although it increases short-term compliance, it can also reduce public trust and require high enforcement costs.