Exploring the tax culture in the municipality of Simacota: the case of the unified property tax.
Keywords:
Taxpayer, Tax culture, Tax evasionAbstract
Colombia's tax collection levels are preceded by an important factor, such as the taxpayer’s willingness to comply with the payment of tax obligations, which can be interpreted as a tax culture. This characteristic is the set of behaviors that unify attitudes of responsibility, conscience and commitment in a taxpayer. The importance of the tax culture in a country, is constituted in the reduction of tax evasion levels and in the increase of the collection rates for this same concept. The objective of the present work was to explore the tax culture in the municipality of Simacota, Santander, Colombia. For this, a survey was applied to forty potential taxpaying citizens of the unified property tax in the municipality. As a result, it was found that the perceptions on taxes, in general were similar and tending to voluntary payment, however, the responses of some taxpayers suggest that they comply with their obligation due to the pressures of current tax laws..
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References
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