Impacto de la cultura tributaria medida desde el recaudo en el departamento de Santander en el periodo 2017-2021

Abstract

This project aims to identify and evaluate the impact of the tax culture in the department of Santander, for example, what are the causes that prevent taxpayers from deciding not to contribute to national collection, either due to cultural factors or economic decisions that are framed in their economic environment, the tax obligation must be a commitment by natural and legal persons to the State, as cited in article 95 of the Political Constitution, "Contribute to the financing of expenses and investments of the State within concepts of justice and equity. To achieve the objectives of this research, statistical material from the different territorial and national entities was used. In this study, it is importantly detailed that tax culture is framed within social and economic development, for this reason it is of vital importance to be aware that the contribution is a contribution to satisfy the social needs that the department and the country are going through. country.