Abstract

CASTRO PENALOZA, Denise Alejandrina  and  NARVAEZ ZURITA, Ximena Elizabeth. Tax education and reduction of the shadow economy in Latin America. Conrado [online]. 2024, vol.20, n.96, pp. 77-91.  Epub Feb 28, 2024. ISSN 1990-8644.

Tax education addressed through government and private programmatic activities, seeks to promote responsible financial management. This study focuses on the causes of the informal economy in Latin America and examines how tax education can mitigate this phenomenon. The objective is to analyze its contribution to the reduction of the informal economy and tax evasion in the region. For this, a research methodology was used based on the bibliographic review of specialized literature. The results highlight the need to include tax content from the basics to cultural aspects and citizen responsibility in educational programs to achieve comprehensive training. The complete understanding of these concepts is revealed to be crucial for their effective application both in daily life and in the business environment. In summary, tax education is positioned as a fundamental tool to promote responsible financial practices and combat the informal economy in Latin America.

Keywords : Informality; Tax evasion; Tax culture; Education; Methodologies.

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