Resumen

ALBERTO GARCIA, Cristian Joel et al. Municipal Tax Management and its Impact on Local Development. Estudios del Desarrollo Social [online]. 2023, vol.11, n.3  Epub 01-Dic-2023. ISSN 2308-0132.

The tax culture is the way in which a citizen perceives his commitment to the State. Tax management at the municipal level allows local governments to establish different collection methods, so that the local administration can make effective the collection of taxes. In this sense, having a tax management strategy is extremely important because it will allow municipal governments to carry out activities that will bring benefits to taxpayers. The objective of this study is to analyze the relevance of municipal tax management within local development strategies. A qualitative approach was used through different methods such as documentary analysis, which was used for the analysis of scientific articles indexed in international databases. A key finding of the study is that tax management is essential to implement tax awareness, education, and the value of tax liability. Therefore, if a country wants to obtain real data on its citizens and its taxpayers, it must remember that the tax culture is the mechanism that makes the investment in tax obligations effective.

Palabras clave : municipal taxes; tax culture; tax awareness; tax delinquency; tax obligations.

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