Keywords
Theory of planned behavior
Tax evasion
Tax morality Percepción del contribuyente
Teoría comportamiento social planificado
Evasión tributaria
Moral tributaria
How to Cite
Abstract
This research report aims to analyze the possible variables to be taken into account when considering the perception of taxpayers before taxes and is part of an investigation to establish the influence of fiscal policies on the perception of taxpayers.
The documentary and exploratory study made it possible to define the most important, references to analyze the conceptual and methodological foundations of the Theory of Planned Behavior. A detailed review of the papers published in Spanish, related to works about tax collection and produced in different countries, was also conducted.
The exploratory study allowed us to determine the variables that may characterize the perception of the taxpayer, in relation to the risk of evasion and which they were selected: Dissatisfaction with the tax authorities, the so-called return indicator, which expresses a cost-benefit ratio before fiscal tribute, identification with the community, trying to determine the fact that tax evasion is linked to moral attitudes, the fear of criminalization and social rejection.
References
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Copyright (c) 2019 Omar Gabriel Mejía Flores, Carlos Vicente Córdova Herrera