Effectiveness of the technological strategy for the promotion of tax culture implemented by the municipal finance secretary of San José de Cucuta-North of Santander as part of the 2020-2023 development plan Eficacia de la estrategia tecnológica para la promoción de la cultura tributaria implementada por la secretaria de hacienda municipal de San José de Cúcuta- Norte de Santander como parte del plan de desarrollo 2020-2023

Abstract

In this study, the general objective was assumed: to determine the effectiveness of the Technological Strategy for the promotion of the Tax Culture implemented by the Municipal Finance Secretary of San José de Cúcuta- Norte de Santander as part of the 2020-2023 Development Plan; to do this, a descriptive research was carried out under a field design, with a sample composed of twelve (12) taxpayers and / or users of the website of the Municipal Finance Ministry, who answered a survey and one of its officials , who answered the interview. The results showed that Cucuteños have a tax culture of payment if not timely if responsible, but that their compliance is influenced by other factors which were called by the researchers as: socio-cultural, technological and institutional. Among them, the limitations in coverage, Wi-Fi service and computer equipment to use the technological tool of online payment stand out; reason for which the intermediation or payment is still presented to the processors to carry out these tasks, or to cancel extra costs to businesses or individuals. Leaving as a conclusion that the central government and the municipal administration must provide citizens with all the means to fully comply with their tax obligations, for which some strategies were formulated as a contribution.