La educación como factor determinante en la moral tributaria

Abstract

The tax morale is defined as the will of the taxpayers to pay their taxes, which has affected by social, religious and cultural behaviors of the citizens, what is related to the fulfillment of the tax obligations and the income that sustain the economic development of a country. In this work we highlight the importance of tax education as a determining factor of fiscal morale. For this, it is considered the behavior of the tax administration in Colombia (DIAN) and the mechanisms it has developed in recent years for the strengthening of the tax culture.