Abstract

MATAMOROS JARAMILLO, Gabriela Liseth  and  ANDRADE AMOROSO, Rolando Patricio. Tax education aimed at understanding value added tax in the digital economy. Conrado [online]. 2024, vol.20, n.96, pp. 266-278.  Epub Feb 28, 2024. ISSN 1990-8644.

Tax education developed through government and private actions aims to improve the responsible financial skills of the population. In this context, the research focuses on answering the question of how to encourage tax compliance and reduce value added tax evasion in Ecuador, within the framework of the digital economy. A descriptive and interpretative methodology was employed that identified determinants of tax evasion, such as culture, corruption and lack of tax awareness, likewise 6 tax education programs were examined as key tools to strengthen tax compliance. The study concludes that the inherent complexity of the tax phenomenon highlights the essential role of tax education initiatives in Latin America. These programs prove to be essential elements to stimulate tax compliance and mitigate evasion, thus highlighting their fundamental role in shaping a strong tax culture in these regions.

Keywords : Education; Fiscal policy; Taxation; Ethics; Economic and social development.