During the examination of tax education, a significant part of the professional literature
defines taxpayers as a homogeneous group, however, among others, the level of educational
attainment and the digital skills of taxpayers are also important. This research investigates
the role of knowledge in connection with tax compliance. The article is based on the
statements from the professional literature and analysis of secondary data from national
and international authorities and institutions. It also includes some comparisons
of the components of the COM-B model on the data of nine European countries and sets
up a model of tax behaviour based on Hungarian conditions. According to the classification
based on the comparison, the performance of Hungary is at the lowest level among nine
examined countries. Considering the complexity of the tax system, the knowledge of
taxpayers is incomplete in Hungary. A developed version of the COM-B model points
out that there is a close connection between capability and opportunity as well and
these components can reinforce each other. With the adequate motivation and literacy
as well as the knowledge of procedures can facilitate tax compliance. It can be concluded
that successful tax education recognises and targets various groups of taxpayers.
The Hungarian tax authorities treat taxpayers as a homogeneous group, however, there
are slight developments by using several communication channels. In the current situation,
the most important is to find the forms and levels of tax education to make the taxpayer
able to comply.
