Abstract

BUESTAN BARRERA, Ana Lucía  and  NARVAEZ ZURITA, Cecilia Ivonne. Tax education programs to promote understanding of value added tax in society. Conrado [online]. 2024, vol.20, n.96, pp. 32-45.  Epub Feb 28, 2024. ISSN 1990-8644.

Tax education in Latin America is key to strengthen tax culture, reduce tax evasion and encourage citizen participation, transforming attitudes and promoting tax awareness and responsibility for sustainable development. In this sense, the present study seeks to answer the following question: How can tax education programs foster understanding for tax payment, promoting taxpayer awareness and thus preventing tax evasion in Latin America? To this end, the objective was to analyze the effectiveness of tax education programs in fostering taxpayer understanding, promoting awareness of tax obligations, and preventing tax evasion in Latin American countries. After a descriptive analysis, it was concluded that tax education programs succeeded in increasing tax awareness, boosting tax compliance, and achieving notable successes, such as improvements in efficiency and social development.

Keywords : Culture; Evasion; Fiscal; Tax; Taxation; Programs.

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