Cultura tributaria de los emprendedores jóvenes para el cumplimiento de sus obligaciones fiscales en la ciudad de Pasaje.

Abstract

This study focuses on analyzing the factors that influence tax culture in the fulfillment of tax obligations. It seeks to understand the perspectives of young high school students with respect to this area in the entrepreneurial sector. The methodology consisted in the application of surveys as the main method, complemented with bibliographic research to compare the results. The findings showed a positive perception of the relevance of tax culture in the entrepreneurial field and in general, as well as of tax obligations. However, there was some divergence in terms of its economic impact on the entrepreneurial sector. It was concluded that there is a favorable potential for strengthening the tax culture and mitigating informality in this area. The purpose of this study is to contribute to the tax and entrepreneurial research contribution, as a contribution to a more responsible and ethical society in terms of its tax obligations.