TAX CULTURE: CHARACTERISTICS, OBJECTIVES, IMPORTANCE - CULTURE VOCABULARY - 2024

The tax culture is awareness of the need to pay taxes in any country. Faced with payment by obligation, developing the necessary strategies to promote this culture is mandatory to maintain the good economic and democratic health of any society.

In all countries, no matter what time in history, it has been essential to collect taxes to maintain the structures that compose it. Without them it would not be possible to offer public health, build infrastructure or provide quality education that reaches everything.

The obligation of this payment is something that, instinctively, many do not like. For this reason, the State has endowed itself with a series of coercive laws that punish those who do not comply with their obligation and with almost automatic collection mechanisms.

The tax culture is just the opposite of the previous laws. It is that the conduit of the population is to consider it beneficial to comply with their tax obligations.

To achieve the creation of this culture, it is necessary to start from education and, also, show that the State efficiently spends the money collected.

characteristics

A tribute is, in short, the payment in money to the State that the corresponding laws establish in order to be used for the maintenance of its structures.

Historically, it comes from the term tribe, the ancient way in which the human being socially organized. There has practically always been some kind of payment collected by the government.

For example, in the Middle Ages the vassals gave a certain amount in exchange for the protection offered by the authorities.

In our day, such taxes can be collected using coercion or by convincing taxpayers of the need to pay them.

For the first method, the laws establish punishments for fraudsters. The second is achieved through a tax culture that has solid foundations.

Coercive character

Taxes are imposed unilaterally by the authorities. These have to be governed by the approved rules so that the amounts are not abusive and there is proportionality with the earnings of each person.

As mentioned, there are a series of judicial and legislative resources to force everyone to comply with tax legislation.

Pecuniary character

In other historical times there were some types of tributes not paid with money. Those who demanded part of the crops were frequent, for example.

Today, that no longer happens. Modern taxes have to be paid in the corresponding currency of each country.

Character

A very important aspect when creating a good tax culture is that taxes fulfill their contributory character. This means that the money raised must be used to finance services that serve the common good.

Every citizen has the obligation to contribute to the maintenance of the State. If it is not perceived that way or money is wasted, taxpayers will be reluctant to pay their fair share.

goals

An academic definition of tax culture is as follows:

“Set of actions with the pretense of systematicity (…) to improve the willingness of a political system to voluntarily accept the burden and procedures of taxes, fees and contributions that are used to provide common goods and services or meritorious goods and services for the same political system that decides to impose them ”.

In this explanation it is already possible to contemplate what is the first objective of the implantation of that culture in society.

There are many countries where those who cheat and stop paying taxes are socially valued. Precisely, it is about changing that mentality and that attitude is not justified.

Accept the need for tributes

The concept of tax culture originates with the objective that the citizen knows the importance of taxes for the State. Through educational and information campaigns, their vision must be changed.

Thus, the citizen must stop seeing the payment of taxes as an obligation, but as a duty. You have to understand that public services are financed by that money raised.

Without that income, the State could not provide education, health, security or roads, among many other things.

Eliminate fraud

A Tax Culture established in any country or region has as one of its missions to avoid tax fraud. According to experts, it is impossible to eliminate it one hundred percent, but it can be reduced to a minimum.

In this sense, it is necessary for citizens to stop seeing fraud as something alien to their day to day. There is a tendency to think that it is something that only big businesses do, through tax tricks or havens in which they are not taxed.

You have to create awareness that paying or collecting in black (without paying taxes) is also defrauding the public treasury.

We are all Hacienda

The rest of the objectives can be summarized in this slogan used in some countries. The most tax-conscious places have a community sense about paying tax.

Education is essential to raise awareness that the payment of fees has an impact on the common good. Otherwise, trying to avoid tax obligations is detrimental to the entire community.

Importance

The most important thing about creating a strong Tax Culture is that citizens understand the importance of taxes. That should lead to them seeing their contributions as something positive and not, as is often the case, as a punishment.

Without the money collected, the State could not meet its obligations to citizens. The amounts obtained are used to pay teachers, doctors, firefighters and other officials. Likewise, to build new hospitals or improve roads and other transportation.

On the contrary, the tax culture must also entail that citizens learn to control and demand that the government spend taxes in what they owe. Only then will they feel that the contribution is fair.

On the other hand, being aware that the public services offered have a cost is very important so that they are valued in their proper measure. It is, in short, a good way to create an awareness of the common good.

References

1. Ledezma, Sergio. Tax Culture- Forced collection of contributions. Obtained from diariodequeretaro.com.mx
2. Superintendency of Tax Administration. Tax Culture. Obtained from portal.sat.gob.gt
3. Ledezma, Sergio. Tax Culture - Ethics and morals in the obligation to contribute. Obtained from diariodequeretaro.com.mx
4. OECD / FIIAPP. Building Tax Culture, Compliance and Citizenship: A Global Source Book on Taxpayer Education. Recovered from oecd.org
5. Malik race, Mohsin. Evolving a tax culture. Retrieved from thenews.com.pk
6. Nerré, Birger. Tax Culture: A Basic Concept for Tax Politics. Recovered from researchgate.net
7. Nunung Runiawati, Ira Irawati. Changing Tax Culture to Increase Tax Revenue. Recovered from atlantis-press.com
8. Lingga, Vincent. Commentary: Corruption damages tax culture, discouraging compliance. Retrieved from thejakartapost.com