Descripción

Speaking of voluntary compliance with tax obligations sounds paradoxical; taxes are imposed by the State and, consequently, their payment is mandatory. The tension between the duty to contribute and the duty to refuse to do it has been a historical constant. This tension is fed by several factors: distrust in the system, little transparency in the use of taxes, lack of control, among others.The State must correct the failures of the tax system, generating confidence so that the fears of taxpayers disappear and they do not feel coerced, but go to meet their obligations voluntarily.The purpose of this article is to study and analyze the voluntary compliance of tax obligations, previously reviewing the concepts of: evasion, avoidance and tax fraud, terms that have in common the total or partial non-concurrence with taxes and tributary culture (values, behaviors, beliefs about the contributions of society and the services offered by the State). Methodologically, a diachronic revision of literature was made, supported by the documentary analysis on the subject.