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

doi:10.24054/face.v23i1.2442

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

Economic and Administrative Studies for Regional Development

Research output: Contribution to scientific journal › Article in an indexed scientific journal › peer-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 language	English
Journal	FACE - Revista de la Facultad de Ciencias Económicas y Empresariales
Volume	2023
Issue number	1
DOIs	https://doi.org/10.24054/face.v23i1.2442
State	Published - 2023

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 8 Decent Work and Economic Growth
SDG 16 Peace, Justice and Strong Institutions

Types Minciencias

Artículos de investigación con calidad D

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10.24054/face.v23i1.2442

Cite this

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title = "Empirical evidence of fiscal culture in the traders of the popular market of Monter{\'i}a-Colombia",

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.",

keywords = "Cultura tributaria, evasi{\'o}n fiscal, declaraciones tributarias, sanciones",

author = "\{Fuentes Doria\}, \{Deivi David\} and \{Diaz Ballesteros\}, \{Jose Luis\} and \{Fajardo Pereira\}, \{Johana Elisa\} and \{S{\'a}ez Duque\}, Mariana",

year = "2023",

doi = "10.24054/face.v23i1.2442",

language = "Ingl{\'e}s",

volume = "2023",

journal = "FACE - Revista de la Facultad de Ciencias Econ{\'o}micas y Empresariales",

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}

Empirical evidence of fiscal culture in the traders of the popular market of Montería-Colombia. / Fuentes Doria, Deivi David; Diaz Ballesteros, Jose Luis; Fajardo Pereira, Johana Elisa et al.
In: FACE - Revista de la Facultad de Ciencias Económicas y Empresariales, Vol. 2023, No. 1, 2023.

Research output: Contribution to scientific journal › Article in an indexed scientific journal › peer-review

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 -

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

Abstract

UN SDGs

Types Minciencias

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