Tax awareness: Good tax practices
DOI:
https://doi.org/10.29105/vtga10.1-461Keywords:
Optimal taxation, tax evasion and avoidanceAbstract
Tax awareness denotes the personal stance of a taxpayer towards his tax duties and the way he internalizes and contextualizes his behavior towards them, as well as the recognition of the tax benefits and incentives that tax administrations offer to their taxpayers. The proposed research had the objective of confronting these procedures with the described theory with the purpose of concluding in healthy practices, which could be assumed by both the active and the passive subject in a State. This article was approached from the qualitative research approach that provided depth to the data and interpretative richness, starting with a documentary and theoretical review, to know the phenomenon and its context, then an interview was applied to a group of experts, the instrument used was a semi-structured interview. The results mainly conclude that tax education is one of the most effective tools to achieve tax compliance and better tax morale, and that theory is often discordant with the thinking and personal reasoning of the taxpayer in a State, thus influencing his performance in relation to his duties with the tax authorities.
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