Generality of taxes and tax culture in Colombia Generalidad de los impuestos y la cultura tributaria en Colombia

Abstract

The purpose of this research work is to analyze the generalities of taxes and the tax culture in a country like Colombia. To this end, a review process of different research works at undergraduate and graduate level from different universities was carried out, as well as sources of research recognition concerning the main background on taxes and tax culture in Colombia, where taxes play a crucial role in socioeconomic development by financing public services, social programs and government expenditures. Over time, the tax system has evolved with reforms to increase tax revenues and reduce evasion. However, challenges persist in understanding and complying with tax obligations. Taxes such as income tax and VAT have been central, with controversies in their impact and scope. New initiatives, such as the Simple Taxation Regime, seek to simplify tax burdens and formalize small businesses, but face obstacles due to the lack of knowledge of these regimes. The conclusion is that the government faces the challenge of promoting a solid tax culture and educating on the importance of tax compliance, which emerges as a key point for development and equity in the country.