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EMPIRICAL EVIDENCE OF FISCAL CULTURE IN THE TRADERS OF THE POPULAR MARKET OF MONTERÍA-COLOMBIA

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DOI:

https://doi.org/10.24054/face.v23i1.2442

Keywords:

Tax culture, tax evasion, tax declarations, sanctions

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.

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Published

2023-08-11 — Updated on 2023-02-27

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How to Cite

Fuentes Doria, D. D., Díaz Ballesteros, J. L., Fajardo Pereira, J. E., & Sáez Duque, M. (2023). EMPIRICAL EVIDENCE OF FISCAL CULTURE IN THE TRADERS OF THE POPULAR MARKET OF MONTERÍA-COLOMBIA. FACE: Revista De La Facultad De Ciencias Económicas Y Empresariales, 23(1), 55–66. https://doi.org/10.24054/face.v23i1.2442 (Original work published August 11, 2023)

Issue

Vol. 23 No. 1 (2023)

Section

Artículos

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Copyright (c) 2023 FACE: Revista de la Facultad de Ciencias Económicas y Empresariales

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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