Empirical evidence of fiscal culture in the traders of the popular market of Montería-Colombia

Deivi David Fuentes Doria, Jose Luis Diaz Ballesteros, Johana Elisa Fajardo Pereira, Mariana Sáez Duque

Research output: Contribution to journalArticle in an indexed scientific journalpeer-review

Abstract

The study on tax culture focused on describing the main accounting and tax aspects presented by traders in the development of accounting and tax responsibility in Colombia. The methodology was based on the application of a survey-type instrument to 76 traders in the public market. The results reveal regarding the attitude towards tax evasion. A high level of knowledge on the part of taxpayers and a high level of social acceptance of tax evasion practices. Likewise, they consider that cheating in evasion would not generate discomfort on the part of the people around them and their families.
Original languageEnglish
JournalFACE - Revista de la Facultad de Ciencias Económicas y Empresariales
Volume2023
Issue number1
DOIs
StatePublished - 2023

Types Minciencias

  • Artículos de investigación con calidad D

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