Publicación: Practicas núcleos de apoyo contable y fiscal – NAF 7.0
Portada
Citas bibliográficas
Código QR
Autores
Autor corporativo
Recolector de datos
Otros/Desconocido
Director audiovisual
Editor/Compilador
Editores
Tipo de Material
Fecha
Cita bibliográfica
Título de serie/ reporte/ volumen/ colección
Es Parte de
Resumen
In Colombia there is a large percentage (56.5%) with respect to the last periods studied by the National Administrative Department of Statistics -DANE- in which people and companies avoid fiscal and tax obligations, which imply social consequences and economic, since they increase the scarcity of public resources and the insufficiency of the services provided by the state, accentuate the distrust of citizens in public entities and weaken their incorporation into the formal sector. The culture of tax contribution and education propose to build a suitable relationship between citizens and the state in accounting and tax matters, based on collaboration and where it is tried to develop from an early age, an attitude of commitment regarding the rules that regulate the democratic coexistence, highlighting the social meaning of taxes and the relationship with public spending Taking into account the statistics shown by DANE and according to the ideology interpreted by the Directorate of National Taxes and Customs DIAN, the strategy is established so that the relationship between citizens and DIAN increases positively, considering a key point that is the culture program of the contribution, with a tool for transforming the tax morale of future taxpayers.