The document analyzes social perceptions of tax compliance in Bolivia and Panama. It finds that while citizens in both countries view taxes as necessary, knowledge of tax systems and sanctions is much lower in Bolivia. Simplification of tax payment and greater withholding of taxes from salaries are seen as improving compliance. However, Bolivians perceive less fairness in taxation and weaker governance, which limits compliance compared to Panama. Overall, the study shows that compliance is influenced by social norms, deterrence, opportunities for evasion, and perceptions of justice and fairness in the tax system.