"THE TAX CULTURE OF MEXICO AND ITS EFFECTS ON THE COMPANY"

• DOI: https://doi.org/10.22533/at.ed.2164252437117

• Palavras-chave: tax evasion, tax culture, business, taxes.

• Keywords: tax evasion, tax culture, business, taxes.

• Abstract:

  Tax evasion is a problem that has an impact on the stability and sustainability of a country's public finances, thus limiting its growth and development, since the resources that governments fail to receive due to this behavior of their citizens are limited to guarantee the social and economic welfare of the country. In organizations, the tax culture must be part of an organizational structure since this is manifested in the compliance with the tax duties that the taxpayer perceives. It has been said that the tax problem is routed under the tax culture that any company has in the business environment. In this sense, the objective of this research is to analyze the importance of the tax culture in Mexico and its effects on the company. Therefore, a documentary review is carried out and using the descriptive method, the new tax processes and the technological incorporation implemented by the Tax Administration System to increase tax collection and reduce tax evasion are defined, bringing as a consequence changes that impact the tax culture of the organizations in the country. Finally, some results are presented which show the importance of having an organizational culture oriented to tax compliance in order to improve the administration of the tax burden, thus reducing the time required for the preparation of tax information and facilitating decision making in favor of the company.