Evasion of fiscal obligations of nut farmers in the south-central region of the state of Chihuahua
DOI:
https://doi.org/10.47808/revistabioagro.v7i1.157Keywords:
fiscal culture, social phenomenon, informalityAbstract
The evasion of tax obligations refers to the elimination of a tax payment that occurs within the scope of a country or in a specific sector, who are legally obliged to contribute with tax taxes. The objective of this study was to determine the evasion of fiscal obligations of nut farmers in the south-central region of the state of Chihuahua. It is a descriptive and documentary research, in which a sample of 40 walnut farmers was taken, a structured interview was designed and applied to determine the relationship of evasion and ignorance. In addition, a documentary review was made on the factors of a personal nature and the education of the tax culture. Regarding the results, it was obtained that 70% of walnut farmers are not registered in the Tax Administration Service. Also, 65% of these farmers ignore tax obligations and their benefits (45%). On the other hand, several authors indicate that the personal type factor is involved in tax evasion by culture, the psychological and the economic. It was concluded that there is a relationship between evasions of fiscal obligations of walnut farmers with ignorance, it was also known that there is a relationship between evasion and personal factors (cultural, psychological and economic) and finally it was diagnosed that they do lack of educational policies for a good tax culture.
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Copyright (c) 2019 Marisa Aideé Araiza Santillán, Marisol Priscila Palafox Bolívar, Laura Escalera Ochoa, Ángel Horacio Leos Sernas y Sergio Humberto López Bravo
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