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

Equipo de Estudios Económicos y Administrativos para el Desarrollo Regional - ESDER

Producción científica: Contribución a una revista › Artículo en revista científica indexada › revisión exhaustiva

Resumen

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.

Idioma original	Inglés
Publicación	FACE - Revista de la Facultad de Ciencias Económicas y Empresariales
Volumen	2023
N.º	1
DOI	https://doi.org/10.24054/face.v23i1.2442
Estado	Publicada - 2023

Palabras clave

Cultura tributaria
evasión fiscal
declaraciones tributarias
sanciones

Tipos de Productos Minciencias

Artículos de investigación con calidad D

ODS de las Naciones Unidas

Este resultado contribuye a los siguientes Objetivos de Desarrollo Sostenible

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10.24054/face.v23i1.2442

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@article{8193e969e9a04fccb380c2e4ac8f9e76,

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",

issn = "2500-9338",

number = "1",

}

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.
En: FACE - Revista de la Facultad de Ciencias Económicas y Empresariales, Vol. 2023, N.º 1, 2023.

Producción científica: Contribución a una revista › Artículo en revista científica indexada › revisión exhaustiva

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

Resumen

Palabras clave

Tipos de Productos Minciencias

ODS de las Naciones Unidas

Acceder al documento

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