La influencia de la cultura tributaria de los trabajadores en la declaración anual del Impuesto Sobre la Renta en México
Year: 2024
Type: article
Study design: Observational Study
Abstract: The aim of the article is to explain the influence that exists on the level of tax culture with respect to obtaining a tax benefit derived from filing the annual tax income statement of workers in Mexico during 2022. It is a mixed investigation of explanatory scope and transversal cut whose variables were tax culture and tax benefit. It was found that attitudes, values and beliefs that are part of the tax culture are more deeply rooted in workers who did file their annual income tax declaration. Likewise, there is a direct relationship between the tax culture and the fiscal benefit in tax returns, since the knowledge of personal and authorized deductions that the worker can make, as well as the voluntary filing for the annual income tax statement represents the actual worker's contributory capacity.
Source: Activos
Authors: Ana Jazmín Salazar Gómez, Miguel Ángel Haro Ruiz, Lizette Rivera Lima
Institution: Universidad de Guadalajara
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4404184943