Publicación:

Evaluación de la cultura tributaria a comerciantes y tenderos del casco urbano del municipio de San Pelayo, departamento de Córdoba

Resumen

Throughout the history of mankind taxes have been the manner in which the monarchies or States financed expenditure. That being so, the means by which society is achieved that allow us to move forward in the infrastructure of roads, ports, airports, among other spaces, to improve the quality of life of citizens. At the same time a sense of belonging of the citizen as an active subject of society which will generate a series of habits that will be converted to culture. On the other hand, small or large businesses require good administration, which is why the accounting and tax part is essential for the correct organization of the same. That is why it has been detected that in the municipality of San Pelayo there is ignorance and disorganization regarding the handling of accounting documents that are within the current legal framework and that require tax regulations, which substantially hinders decision making by part of the micro-entrepreneurs, given that there is no information that allows to visualize the real state of these organizations.