Volume 19, No. 6, 2022
Causes And Effects Of Tax Morale In Cúcuta And Its Metropolitan Area
Gerson Rueda Vera , Yair R. Casadiego Duque , William Rodrigo Avendańo Castro
Abstract
This study aims to know the causes and effects of low tax morale in Cúcuta and its metropolitan area. For this purpose, descriptive research and a field design with quantitative methods were carried out for a sample of 235 accounting professionals. The instrument used was a Likert-type questionnaire with nine alternatives for causes and 6 for effects. The main result is that approximately three-quarters of the subjects in the sample consider that corruption and waste of resources by public institutions cause tax evasion. In turn, the lack of severe punishments (compliance with the Law) and the low income in tax declaration and collection are considered causes of low tax morale. Given this, the expected effect is citizens’ imitation of tax evasion. Therefore, it was concluded that in order to have higher tax morale, it is necessary to comply with the regulations and a frontal fight against corruption and waste of resources by public institutions.
Pages: 289-305
Keywords: Tax morale, Tax evasion, Institutions, Culture.