Tax culture refers to a series of actions developed by taxpayers leading to compliance with tax duties during a given period, based on respect for the law and social commitment.
In this sense, the tax culture consists of being aware that such commitment is not only a tax obligation, but a duty of each taxpayer before society to promote the development of the country; collaborating so that the public administration complies with its purposes of improvement for the satisfaction of the needs of society.
Therefore, it is necessary to educate the taxpayer to comply with the parafiscal contributions, since at present they are taxes considered of great importance that are characterized by having a taxable event derived from very specific situations, such as the fact of being a user of a certain public service, or a public institution that requires an autonomous financing.
In this sense, such contributions must be paid by both natural and legal persons with the purpose of providing economic benefits to the State.
To this effect, this form of contribution has been constituted, in modern societies, as a pillar of social security systems, as well as some financing and economic aid funds. Therefore, companies must establish internal guidelines that allow them to systematize the processes related to the determination and payment of parafiscal contributions in order to avoid future penalties that could affect the productive operations of the entity.
Transformational leadership and contextual performance
are the main factors that most influence organizational culture.
