Resumo

URQUIZO ARMAS, Jhenny Vanesa; NARVAEZ ZURITA, Cecilia Ivonne  e  JARAMILLO CALLE, Carmen Yolanda. Cultivating tax awareness: educational and collaborative strategies in Latin America. Universidad y Sociedad [online]. 2024, vol.16, n.2, pp. 282-292.  Epub 30-Abr-2024. ISSN 2218-3620.

This study addresses the relevance of tax education in tax compliance, evaluating programs in Latin American countries. Public-private collaboration is highlighted as a fundamental element in the implementation of effective strategies. The methodology employed included a literature review, analysis of educational programs and consideration of successful experiences. The results show that education has a positive impact on tax awareness and the reduction of tax evasion. The synergy between tax authorities and the private sector, together with incentives such as the remission of fines, strengthens the willingness to comply. Successful strategies, such as the OECD's Tax Civic Education program, highlight the global importance of these efforts. It is concluded that tax education, from implementation in institutions to strategic collaborations, is essential to form conscious citizens, backed by collaborative strategies and tax benefits, originating as a pillar to ensure tax compliance and catalyze progress in developing nations.

Palavras-chave : Education; Taxation; Strategies; Economic and social development.

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