Culture of the citizens of Colombia, Mexico and Peru, against the payment of the property tax Cultura de los ciudadanos de Colombia, México y Perú, frente al pago del impuesto Predial

Abstract

The present research entitled “Culture of the citizens of Colombia, Mexico and Peru, against the payment of the property tax”, has a its main objective to analyze different factors that prevent the collection of this tax, to know in depth the causes of why many citizens do not decide to pay this type of tax, which results in the non-payment of these taxes both for the territory and for all its habitants. It is important to analyze the different cases to determine why some people do not have knowledge of the payment of property tax, this is intended to demonstrate what are the disadvantages and advantages. In order to analyze all these factors, we used a documentary and descriptive methodology, as the information was collected from various bibliographic sources. Due to the analyses carried out, it was determined that the majority of taxpayers consider that they have very little benefit at the moment of paying the property tax, which generates the delinquency of the property tax. Similar data can be seen in the study conducted by (Segura y Cayao, 2017) who found that the most owners do not kwon their rights and duties with respect to their tax obligations, mainly related to property tax, do not kwon the aims and objectives of the tax considering that is does not benefit them, they also do not kwon the terms of payment and not properly make their returns, so taxpayers do not comply with their obligations generating the arrears of property tax. Finally we can conclude that, although many people try to evade the tax and there is no culture of payment, there have been favorable results in terms of collecting property tax, in addition to the government has created strategies to improve and strengthen finances, such as discounts that are given to pay these taxes at the beginning of the year.