THE HIDDEN FACE OF THE “ETHICS OF FEAR” IN GOVERNMENT: THE ACTION OF PUBLIC SERVANTS IN THE TAX AREA LIMITED BY FEAR

This paper examines whether the actions of public entities in tax investigations are limited by fear. By hypothesis, the action of honest public servants is conditioned by the fear of being qualified as those with misconduct. From the perspective of theories of fear, and teleological ethics of Reasoned Action, described this phenomenon, from the legal enforcement variable, belonging to the theories of tax evasion. Through interviews with magistrates, tax auditors, lawyers and accountants, it was found that any threat, pressure and social risks cause fear in the tax decision maker, who tend not to decide more against the interests of the Treasury.