TY - JOUR
T1 - Empirical evidence of fiscal culture in the traders of the popular market of Montería-Colombia
AU - Fuentes Doria, Deivi David
AU - Diaz Ballesteros, Jose Luis
AU - Fajardo Pereira, Johana Elisa
AU - Sáez Duque, Mariana
PY - 2023
Y1 - 2023
N2 - 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.
AB - 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.
KW - Cultura tributaria
KW - evasión fiscal
KW - declaraciones tributarias
KW - sanciones
U2 - 10.24054/face.v23i1.2442
DO - 10.24054/face.v23i1.2442
M3 - Artículo en revista científica indexada
SN - 2500-9338
VL - 2023
JO - FACE - Revista de la Facultad de Ciencias Económicas y Empresariales
JF - FACE - Revista de la Facultad de Ciencias Económicas y Empresariales
IS - 1
ER -