PONE-D-22-35364Proposal of a guide for the interpretation, simplification of the regulatory process and good tax compliance, case of digital taxpayers, influencersPLOS ONE

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Additional Editor Comments:

Dear Author,

Based on the peer reviews the recommendation is to perform major revisions before considering for acceptance.

Thanks, best regards

Academic Editor

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Reviewers' comments:

Reviewer's Responses to Questions

Comments to the Author

1. Is the manuscript technically sound, and do the data support the conclusions?

The manuscript must describe a technically sound piece of scientific research with data that supports the conclusions. Experiments must have been conducted rigorously, with appropriate controls, replication, and sample sizes. The conclusions must be drawn appropriately based on the data presented.

Reviewer #1: Yes

Reviewer #2: Yes

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2. Has the statistical analysis been performed appropriately and rigorously?

Reviewer #1: Yes

Reviewer #2: Yes

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3. Have the authors made all data underlying the findings in their manuscript fully available?

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Reviewer #1: Yes

Reviewer #2: Yes

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4. Is the manuscript presented in an intelligible fashion and written in standard English?

PLOS ONE does not copyedit accepted manuscripts, so the language in submitted articles must be clear, correct, and unambiguous. Any typographical or grammatical errors should be corrected at revision, so please note any specific errors here.

Reviewer #1: Yes

Reviewer #2: Yes

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5. Review Comments to the Author

Please use the space provided to explain your answers to the questions above. You may also include additional comments for the author, including concerns about dual publication, research ethics, or publication ethics. (Please upload your review as an attachment if it exceeds 20,000 characters)

Reviewer #1: Thank you for the opportunity to make sugggestions to improve your manuscript.

1. Influencers are not opinion leaders. Please, review in deep the details to explain better the concept.

2. I think ithe aim must be an analysis. Make a guide NOT is a research outcome.

3. In methdology is mentioned "have a significant number of followers in social 46 networks". What means "significant number"? 1000 followers? 10 000? 100 000? one million?

3. I suggest process the data by ATLAS.TI or other qualitative software.

4. The topic is interesintng but need to improve the method of the study.

Reviewer #2: The title ("Proposal of a guide for the interpretation, simplification of the regulatory process and good tax compliance, case of digital taxpayers, influencers") and the summary present a correct structure, with an adequate identification of what is subsequently addressed in the text.

It is an article that contributes to society and helps to promote knowledge about the importance of digital taxpayers and their taxation, from the point of view of influencers.

The objectives and hypotheses are well stated and appropriate, with methodological rigour and well-designed and thought-out research instruments. Therefore, the results of the review are evident and relevant. The results are clearly presented, leading to a discussion section and conclusions that correlate with the objectives and methodology employed, as well as with the results obtained, all in a transparent and convincing manner.

It is a good article to which I would perhaps add some more global perspective and updated references. In this regard, I recommend citing the following references:

- DeMarzo, P., Vayanos, D., & Zwiebel, J. (2003). Persuasion bias, social influence, and unidimensional opinions. The Quarterly Journal of Economics, 118(3), 909– 968.

- Di Gioacchino, D., & Fichera, D. (2022). Tax evasion and social reputation: The role of influencers in a social network. Metroeconomica, 73(4), 1048-1069.

- Sanz-Marcos, P.; Jiménez-Marín, G.; Elías Zambrano, R. (2021). Aplicación y uso del Modelo de Resonancia o Customer-Based Brand Equity (CBBE). Estudio de la lealtad de marca a través de la figura del influencer. methaodos.revista de ciencias sociales 9 (2), 200-218

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Reviewer #1: No

Reviewer #2: No

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Proposal of a guide for the interpretation, simplification of the regulatory process and good tax compliance, case of digital taxpayers, influencers

PONE-D-22-35364R1

Dear Dr. Sánchez-Garces,

We’re pleased to inform you that your manuscript has been judged scientifically suitable for publication and will be formally accepted for publication once it meets all outstanding technical requirements.

Within one week, you’ll receive an e-mail detailing the required amendments. When these have been addressed, you’ll receive a formal acceptance letter and your manuscript will be scheduled for publication.

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Kind regards,

Godfred Matthew Yaw Owusu

Academic Editor

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Additional Editor Comments (optional):

Authors should engage the services of professional proofreader to thoroughly read through the entire manuscript to correct all minor typos.

Reviewers' comments:

Reviewer's Responses to Questions

Comments to the Author

1. If the authors have adequately addressed your comments raised in a previous round of review and you feel that this manuscript is now acceptable for publication, you may indicate that here to bypass the “Comments to the Author” section, enter your conflict of interest statement in the “Confidential to Editor” section, and submit your "Accept" recommendation.

Reviewer #2: All comments have been addressed

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2. Is the manuscript technically sound, and do the data support the conclusions?

The manuscript must describe a technically sound piece of scientific research with data that supports the conclusions. Experiments must have been conducted rigorously, with appropriate controls, replication, and sample sizes. The conclusions must be drawn appropriately based on the data presented.

Reviewer #2: Partly

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3. Has the statistical analysis been performed appropriately and rigorously?

Reviewer #2: Yes

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4. Have the authors made all data underlying the findings in their manuscript fully available?

The PLOS Data policy requires authors to make all data underlying the findings described in their manuscript fully available without restriction, with rare exception (please refer to the Data Availability Statement in the manuscript PDF file). The data should be provided as part of the manuscript or its supporting information, or deposited to a public repository. For example, in addition to summary statistics, the data points behind means, medians and variance measures should be available. If there are restrictions on publicly sharing data—e.g. participant privacy or use of data from a third party—those must be specified.

Reviewer #2: Yes

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5. Is the manuscript presented in an intelligible fashion and written in standard English?

PLOS ONE does not copyedit accepted manuscripts, so the language in submitted articles must be clear, correct, and unambiguous. Any typographical or grammatical errors should be corrected at revision, so please note any specific errors here.

Reviewer #2: Yes

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6. Review Comments to the Author

Please use the space provided to explain your answers to the questions above. You may also include additional comments for the author, including concerns about dual publication, research ethics, or publication ethics. (Please upload your review as an attachment if it exceeds 20,000 characters)

Reviewer #2: - I consider that influencers figures are not opinion leaders, although in many cases can be it. I suggest this term must be reviewed.

- The topic is so interesintng but need to improve the method of the study, maybe with a third method, impling a methodological triangulation.

-I would perhaps add some more and updated references, such as:

> Arnesson, J. (2022). Influencers as ideological intermediaries: Promotional politics and authenticity labour in influencer collaborations. Media, Culture & Society, 1–17. Advance online publication. https://doi.org/10.1177/01634437221117505

> Cross, S., & Littler, J. (2010). Celebrity and Schadenfreude. Cultural Studies, 24(3), 395–417. https://doi.org/10.1080/09502381003750344

> Giachi, S. (2014). Social dimensions of tax evasion: Trust and tax morale in contemporary Spain. Revista Española de Investigaciones Sociológicas, (145), 73–98. https://doi.org/10.5477/cis/reis.145.73

> Jiménez-Marín, G., Sanz-Marcos, P., & Tobar-Pesantez, L. B. (2021). Keller's resonance model in the context of fashion branding: persuasive impact through the figure of the influencer. Academy of Strategic Management Journal, 20 (6).

> Oliva, M., Tomasena, J. M., & Anglada-Pujol, O. (2023). ‘Kids, these YouTubers are stealing from you’: influencers and online discussions about taxes. Information, Communication & Society, 1-18.

> Sanz-Marcos, P., Jiménez-Marín, G., & Elías Zambrano, R. (2021). Aplicación y uso del Modelo de Resonancia o Customer-Based Brand Equity (CBBE). Estudio de la lealtad de marca a través de la figura del influencer. Methaodos. revista de ciencias sociales, 9 (2), 200-218.

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7. PLOS authors have the option to publish the peer review history of their article (what does this mean?). If published, this will include your full peer review and any attached files.

If you choose “no”, your identity will remain anonymous but your review may still be made public.

Do you want your identity to be public for this peer review? For information about this choice, including consent withdrawal, please see our Privacy Policy.

Reviewer #2: No

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