Impact of the Tax Culture on Socioeconomic Development from the Theory of Tax Compliance; [Impacto de la cultura tributaria en el desarrollo socioeconómico desde la Teoría del Cumplimiento Fiscal]
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2024
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The purpose of this study is to conduct a theoretical analysis of the causal relationship between tax culture and socioeconomic development, from the theory of tax compliance, seeking to understand the effectiveness of taxes as a tool to improve socioeconomic development indicators in accordance with SDG 10.4, which seeks to eradicate poverty, protect the planet, and ensure prosperity for all. The regulatory obligation to pay taxes has been characterized by a punitive and coercive approach, coupled with corruption and lack of accountability of the State, which increases tax evasion. It is therefore necessary to understand how citizens view taxes, whether as a legal obligation or as a moral contribution to the common good. The research is qualitative in approach, making use of the Prisma technique, to conduct the literature review of 139 scientific articles in the Scopus database. In addition, the Vos viewer software allowed identifying the clusters of tax compliance, tax duties, fiscal impact, and governance, offering a vision of the relationship between tax culture, socioeconomic development, and tax compliance theory, outlining avenues for future research and tax policies. The results obtained highlight the importance of designing tax strategies with a positive and harmonious approach with the taxpayer, to improve tax collection. © 2024, Universidad del Zulia. All rights reserved.
Palabras clave
Socio-economic development, State, Tax culture, Taxpayers, Accountability, Corruption, Culture, Poverty, Socioeconomic conditions, Sustainable Development Goal, Tax reform, Theoretical study, Socio-economic development, State, Tax culture, Taxpayers