The merchants are unaware of the total amount of taxes they must pay, in addition to the fact that their perception of payment is negative because they consider that the tax administration system is inefficient; likewise, they are unaware of the tax regulations in force, a fundamental element for the establishment of a tax culture in human reasoning.
Likewise, the authorities responsible for tax collection as the primary entity in providing tax education and therefore developing the culture in society, are not exercising their role, since there is no community training program.
There are no visits to educational institutions, there is no distribution of educational material to promote taxation and raise awareness among the population on the benefits of paying taxes.
To this end, the agencies responsible for tax collection should develop an educational program aimed at schools as a first instance, then at the communities, a task that can be carried out jointly with the students, especially because of their social commitment and through the areas focused on community service.
Tax culture is an important part and is directly related to the fact of developing one of the relevant objectives of business growth, related to tax culture. Considering that, within the causes of tax evasion is immersed the tax unconsciousness, this aspect being indispensable in the formation of tax culture, central theme of the research.
Transformational leadership and contextual performance
are the main factors that most influence organizational culture.
