Cultura tributaria en Colombia: una herramienta contra la evasión y la elusión

Introduction: The collection of taxes is essential for the economy of any country, including Colombia, enabling the State to fulfill its social and cultural responsibilities. However, the question arises whether there is a contributory culture in Colombia that avoids practicessuch as tax evasion and avoidance. Colombia's Tax Administration, through DIAN, has implemented programs like "Culture of Contribution in School" and "For a More Honest Colombia" to promote a tax culture and avoid coercion through severe sanctions. Objective: The purpose of this article was related to know according to the literature the cultural aspects that surround the tax culture in Colombia and how they are used as tools against tax evasion. Methodology: The paper is based on a quantitative methodologicalapproach, seeking to identify literature published in academic and scientific journals. This article theoretically examines tax culture, tax evasion and avoidance, and the sanctioning regime in Colombia, assessing how these factors influence the rates of tax evasion and avoidance and the country's sanctioning stance. Results: Aspects such as citizens' reluctance to pay taxes, the uncertainty generated by constant tax reforms, and the need to promote tax compliance for the country's development are discussed. Conclusion: Itconcludes that citizen contribution will increase if there is observed good management of state resources, equitable tax reforms, and effective educational work on the importance of contributing, thus increasing the tax culture in Colombia.