Abstract

ECHEVERRIA SILVA, Carlos David  and  ERAZO ALVAREZ, Juan Carlos. Tax education: its impact on tax collection and tax compliance. Conrado [online]. 2024, vol.20, n.96, pp. 167-181.  Epub Feb 28, 2024. ISSN 1990-8644.

Tax education, by directing its efforts towards the inculcation of values and attitudes that promote fiscal responsibility and discourage evasion practices, is an essential component for the positive transformation of citizens' perception of their tax obligations. In this sense, the objective of this research is to analyze the impact of tax education in Latin American countries, focusing on tax collection, the reduction of tax evasion and the level of compliance with tax obligations. To achieve this, a mixed approach was used. The results obtained indicate the need to move away from the traditional approach focused on sanctions, suggesting the adoption of a more educational and participatory approach. Concrete strategies, such as active collaboration with educational institutions and the promotion of tax culture from the early formative stages, evidence a palpable commitment to cultural transformation towards a more tax conscious and responsible society.

Keywords : Education; Tax; Taxation; Culture; Ethics.

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