The cultura tributaria y la contribución fiscal en Colombia: una discusión teórica

Abstract

Tax culture is a social value; a principle by means of which the taxpayer and the State itself understand and assume the tax responsibilities established by law. Both subjects of the legal tax relationship must be fully aware of the importance of their duty with respect to the national revenues that in turn will be repaid through public spending which, under the power of the Political Constitution, are the responsibility of the State. By looking at various doctrines that deal with tax culture in Colombia, the following questions arise: What are the taxpayers' notions about tax culture? What are the factors that guide the actions taken by taxpayers regarding tax culture in Colombia? What strategies could be implemented to promote tax culture among citizens? What are the consequences of the lack of tax culture in Colombia? Each of these questions has been clarified in the present research work whose objective was to analyze the existing relationship between tax culture and its impact on tax evasion in Colombia, whose methodological characteristics are: a phenomenological study; descriptive with a bibliographic phase; data collection instruments such as direct observation and systematic study of information were used; as well as triangulation and discourse analysis as analysis techniques.