Empirical evidence of fiscal culture in the traders of the popular market of Montería-Colombia

The study on tax culture focused on describing the main accounting and tax aspects presented by traders in the development of accounting and tax responsibility in Colombia. The methodology was based on the application of a survey-type instrument to 76 traders in the public market. The results reveal regarding the attitude towards tax evasion. A high level of knowledge on the part of taxpayers and a high level of social acceptance of tax evasion practices. Likewise, they consider that cheating in evasion would not generate discomfort on the part of the people around them and their families.

• Autores: Fuentes Doria, Deivi David; Díaz Ballesteros, José Luis; Fajardo Pereira, Johana Elisa; Sáez Duque, Mariana
• Tipo de recurso: Article of journal
• Fecha de publicación: 2023
• Institución: Universidad Cooperativa de Colombia
• Repositorio: Repositorio UCC
• Idioma: eng; spa; por
• OAI Identifier: oai:repository.ucc.edu.co:20.500.12494/54964
• Acceso en línea: https://hdl.handle.net/20.500.12494/54964; https://doi.org/10.24054/face.v23i1.2442
• Palabra clave: Tax culture; Tax evasion; Tax declarations; Sanctions; Cultura tributaria; Evasión fiscal; Declaraciones tributarias; Sanciones; Cultura fiscal; Evasão fiscal; Declarações fiscais; Penalidades
• Rights: closedAccess
• License: https://creativecommons.org/licenses/by-nc-sa/4.0/