La influencia de la cultura tributaria de los trabajadores en la declaración anual del Impuesto Sobre la Renta en México
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Universidad Santo Tomás, Bogotá, Colombia
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El objetivo del artículo es explicar la influencia que existe en el nivel de cultura tributaria respecto a la obtención de un beneficio fiscal derivado de la presentación de la declaración anual de trabajadores asalariados en México durante 2022. Es una investigación mixta, de alcance explicativo y corte transversal cuyas variables fueron la cultura y el beneficio tributario. Se encontró que las actitudes, valores y creencias que forman parte de la cultura tributaria, están más arraigadas en los trabajadores que sí presentaron su declaración anual; asimismo, sí existe una relación directa entre la cultura tributaria y el beneficio fiscal de saldo a favor del contribuyente, pues el conocimiento de las deducciones personales y autorizadas que puede realizar el trabajador, así como la presentación voluntaria de la declaración anual del impuesto sobre la renta representa la real de la capacidad contributiva del trabajador.
The aim of the article is to explain the influence that exists on the level of tax culture with respect to obtaining a tax benefit derived from filing the annual tax income statement of workers in Mexico during 2022. It is a mixed investigation of explanatory scope and transversal cut whose variables were tax culture and tax benefit. It was found that attitudes, values and beliefs that are part of the tax culture are more deeply rooted in workers who did file their annual income tax declaration. Likewise, there is a direct relationship between the tax culture and the fiscal benefit in tax returns, since the knowledge of personal and authorized deductions that the worker can make, as well as the voluntary filing for the annual income tax statement represents the actual worker's contributory capacity.
The aim of the article is to explain the influence that exists on the level of tax culture with respect to obtaining a tax benefit derived from filing the annual tax income statement of workers in Mexico during 2022. It is a mixed investigation of explanatory scope and transversal cut whose variables were tax culture and tax benefit. It was found that attitudes, values and beliefs that are part of the tax culture are more deeply rooted in workers who did file their annual income tax declaration. Likewise, there is a direct relationship between the tax culture and the fiscal benefit in tax returns, since the knowledge of personal and authorized deductions that the worker can make, as well as the voluntary filing for the annual income tax statement represents the actual worker's contributory capacity.
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cultura tributaria, declaración anual, impuesto sobre la renta, salarios, trabajador
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Derechos de autor 2024 Ana Jazmín Salazar Gómez, Miguel Ángel Haro Ruiz, Lizette Rivera Lima
https://creativecommons.org/licenses/by-nc-sa/4.0
https://creativecommons.org/licenses/by-nc-sa/4.0