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Hacia el fomento de la cultura tributaria desde la primera infancia
| Content Provider | Semantic Scholar |
|---|---|
| Author | Suárez, María Ana Martina Chía Quiñónez, Juan Andrés Gómez Ruíz, Cristian Camilo López Mejía, Sergio |
| Copyright Year | 2018 |
| Abstract | The article is the result of the research conducted on the topic of Tax Culture Since Early Childhood, taking into account that different countries in the world face tax collection problems, particularly in Colombia, so the National Tax and Customs Administration (DIAN) must deal with strategies to ensure that taxpayers advance in a tax responsibility culture in order to comply with the State’s social policy, in which the recognition of experiences in other countries is relevant. Due to the collection problem, the research proposes education strategies that contribute to the minimization of tax evasion and avoidance, in order to improve the allocation of national development resources. Pedagogical proposals in tax culture are considered, presented by international organizations, seeking to highlight the effects of tax evasion on economic, social and environmental problems in the country. Therefore, guidelines are set forth to advance in a culture of payment of tax obligations, in accordance with the regulations of the Ministry of National Education. |
| Starting Page | 19 |
| Ending Page | 54 |
| Page Count | 36 |
| File Format | PDF HTM / HTML |
| DOI | 10.15332/25005278.5059 |
| Volume Number | 16 |
| Alternate Webpage(s) | https://revistas.usantotomas.edu.co/index.php/activos/article/viewFile/5059/pdf |
| Alternate Webpage(s) | https://doi.org/10.15332/25005278.5059 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
