Publicación:

La cultura tributaria de una parte de la población de los tenderos en el municipio de Envigado, Caldas y parte de la ciudad de Medellín

Resumen

The present work seeks to leave an academic record on the importance of the tax culture in the shopkeepers of three municipalities of the metropolitan area of valle aburrá and serve as an example for the country. a detailed approach is made of the most important causes for which many of the shopkeepers are unaware of the tax regulations. emphasis is placed on making known what are the weaknesses that shopkeepers have in tax matters with their businesses, in addition, they inquire about their knowledge and the importance that this has for the development of the country; the findings are shown and they are framed with the academic productions that have been made regarding the tax culture, its related concepts, defining them, addressing them and bringing them closer to our results. additionally, an initiative is proposed to bring shopkeepers closer to the dian accounting support groups, so that they receive advice for a better performance of their businesses and the state has the total certainty that they are paying taxes in a correct.