Open AccessAntecedentes de la Cultura Tributaria en México
Author(s) -
Miguel Ángel Andrade-Oseguera,
Adriana Paredes-Barrón,
José Luis Bárcenas-Puente,
Juan Silva-Contreras
Publication year - 2019
Publication title -
revista de aplicaciones del derecho
Language(s) - English
Resource type - Journals
ISSN - 2523-0263
DOI - 10.35429/jla.2019.8.3.21.31
Subject(s) - obligation , payment , order (exchange) , state (computer science) , population , citizenship , political science , subject (documents) , politics , welfare economics , business , public economics , economics , sociology , finance , law , demography , algorithm , library science , computer science
Paying taxes is usually a cumbersome process for citizens and, sometimes they resist complying with the obligation to contribute to public spending, not knowing clearly where these payments are going to end and the lack of a tax culture for taxpayers incur administrative failures. In order to strengthen the Tax Culture in the country, it is required that the population have the knowledge on the subject, and a way to acquire said knowledge, is through history, understanding the importance of the subject and tax responsibility. In the present work, an analysis of information on the history of tax culture in Mexico is carried out, which of the guideline of knowing the economic, financial, social and political situation of our country, generating knowledge about fiscal citizenship, and that serve as a basis for understanding why it is important that citizens contribute to the State, Federation and Municipality. In the same way, through research, contribute to the generation of knowledge about the importance of paying taxes and strengthening values, which allow generating a culture that, when it is necessary to contribute, is knowing that it is for the benefit of society itself and its economy.