Factores determinantes en la moral tributaria y la importancia de la confianza en el estado

Abstract

This document mentions some facts that determine the tax moral in the taxpayers understanding this as the motivation that they have to pay their taxes. The tax evasion is the result of many facts that play an important role on the individual decisions; for instance it is motivated by the corruption in this society, lack of honesty and the high prosecution charges. This document considers the reasons that explain the aforementioned.