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Población y Desarrollo

versão impressa ISSN 2076-0531versão On-line ISSN 2076-054X

Resumo

VALDEZ ARRUA, Nathalia María  e  MARTINEZ DIAZ, Pablo. The tax culture as a mechanism to facilitate the formalization of sales positions in the municipal market of San Lorenzo. Poblac.Desarro. [online]. 2018, vol.24, n.46, pp.93-98. ISSN 2076-054X.  https://doi.org/10.18004/pdfce/2076-054x/2018.024(46).093-098.

The present work approaches the level of the tax culture of the merchants of the municipal market of the city of San Lorenzo. One way to strengthen the tax culture (understood as the set of values, beliefs and attitudes shared by a society with respect to taxation and the laws that govern it, which leads to permanent compliance with tax duties), is that people get knowledge about the issues and understand the importance of your tax responsibilities. Through the investigation, it was possible to detect the lack of knowledge regarding the taxes that merchants must pay in the municipal market, which drives to look for mechanisms so that they can access a constant training and by this formalize the activities they carry out. With the results obtained, it is evident the need for the Tax Administration to promote the Tax Education of the merchants through educational talks to inform and strengthen the knowledge that strengthens the Tax Culture and is gradually formalized. The central axes for the promotion of the tax culture are Information, Training and Awareness, so that mechanisms can be created to formalize economic activities and create a tax culture for municipal market merchants. The research in its inception was exploratory, resorting to documentary bibliographic modality. The results obtained show or prove the lack of knowledge about the taxes that merchants must pay in the municipal market of San Lorenzo.

Palavras-chave : merchant; taxes; tax.

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