Abstract

This study investigates social representations of taxes within a sample of free professionals, entrepreneurs, civil servants, white-collar workers, and students. The study was conducted during a period of tax reforms. Results show that social representations of taxes do not differ significantly across the five groups. Respondents most frequently associate taxes with injustice. Entrepreneurs, free professionals and white-collar workers perceive taxes as unjust and as a loss of personal freedom. Students and civil servants perceive taxes as an exchange relations between the state and tax-payers mixed. Evaluations of tax evaders and honest tax-payers seem to reflect a dilemma between individual and collective interests.