La Educación Fiscal como Conciencia de la Moral Tributaria. (Ensayo).

Abstract

As is our consciousness, taxation and investment income collected for the taxes in Colombia, they dissolve in a continuous disjunctive, in precise terms the citizens who pay their tax obligations not reflected that their payments, they are invested effectively in covering common social needs. Therefore the phenomenon of tax evasion increases creating and neutralization collectively in a society with low moral or nonexistent. In this sense, the aim of this essay is ti highlight the importance of civic-tax education, as an effective tool in the knowledge of the duties and rights of taxpayers in a collection system, as wellas the creation of ethical values for information awareness and tax morale in future citizens. For the above this document is divided into three parts, the firts includes the concept of tax awareness, as an initial factor in the acceptance of tax obligations of the individual living in society subsequently tributary society is defined, taking as reference the authors higher belonging to abort the subject, and studied the different aspects that incur tax compliance, below the importance of civic-tax education as a tool for improvising fiscal morality is exposed, and finally the conclusions are given.