In order to solve the many issues raised by the behaviour of taxpayers, economists have focused on understanding the tax compliance behaviour. Compliance, in general, refers to the act of subordination, obedience to rules, desires, activities, laws, even if they are not wanted. Tax compliance may be defined as the voluntary obedience to the rules and laws of the tax system. The researches that approached the subject have been interested, mainly, on the compliance of individual taxpayers.