Impacto De La Cultura Tributaria En El Sector Agrario De Los Pequeños Productores Del Departamento De Boyacá

Abstract

Agriculture is a fundamental sector for Colombia's economy, as it not only generates employment, but also ensures the country's food sovereignty; however, this sector faces significant challenges. The tax culture of small agricultural producers in Boyacá is a crucial aspect for their economic and social development. First of all, this culture directly influences the formalization of their activities, since ignorance or resistance to comply with tax obligations limits their access to credit, government programs, and broader markets. On the other hand, the tax culture is closely linked to the growth of these producers, since greater formalization allows them to invest in technology, improve their agricultural practices and increase their productivity; Likewise, a tax culture that is not solid can generate inequalities in the sector, since those producers who comply with their tax obligations have greater development opportunities.

Therefore, this research aims to analyze in detail how the tax culture impacts the formalization and growth of these small producers, using a descriptive and correlational approach, which will seek to identify the various factors that influence the perception and attitude of farmers. towards compliance with their tax obligations; In particular, we will investigate the specific barriers that these producers face, such as lack of knowledge about the tax system, the complexity of the procedures, the perception that taxes are considered an unnecessary expense, and the lack of trust. in public institutions that are related to this sector.