Influence of university education on the formation of the tax culture of the public accountant
Fil: Pirela Espina, William Alberto. Independient investigator; Venezuela.
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| Format: | info:eu-repo/semantics/article |
| Language: | English |
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Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración
2021
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| Online Access: | https://hdl.handle.net/20.500.12219/3580 |
| _version_ | 1824326288991584256 |
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| author | Pirela Espina, William Alberto |
| author_facet | Pirela Espina, William Alberto |
| author_sort | Pirela Espina, William Alberto |
| collection | Repositorio RIDUNaM |
| description | Fil: Pirela Espina, William Alberto. Independient investigator; Venezuela. |
| format | info:eu-repo/semantics/article |
| id | ir-20.500.12219-3580 |
| institution | Universidad Nacional de Misiones |
| language | English |
| publishDate | 2021 |
| publisher | Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración |
| record_format | dspace |
| spelling | ir-20.500.12219-35802023-10-21T15:35:41Z Influence of university education on the formation of the tax culture of the public accountant Pirela Espina, William Alberto Tax culture Ax Education Tributes Fil: Pirela Espina, William Alberto. Independient investigator; Venezuela. The objective of this work was to analyze the influence of university education in the formation of the tax culture of the public accountant; where the bibliographic review was directed to prominent authors in the area such as: Matteucci (1995), Vizcaíno (2001), Robles (2002), Guaiquirima (2004), Brasvlasky (2005), Gómez (2008) and Coetzee and Oberholzer (2009), among others. Being an investigation under a documentary methodology, a pure bibliographic design, in which the collection of information was carried out through the documentary observation technique. It was concluded that the curricular structure in the university training of the public accountant should include teaching programs oriented to strengthen citizenship values; being important a combined relationship between the bodies of the Tax Administration, private companies and university institutions so that together they contribute to the generation of tax culture in citizens. The future professional has the opportunity to consolidate their commitment to the development of the country, correcting deep-rooted behaviors of tax evasion that have been present to escape from duties to the State; being the public accountant multiplying agent for the strengthening of the tax culture within the organizations and the community. 2021-03-18 info:eu-repo/semantics/article info:ar-repo/semantics/artículo info:eu-repo/semantics/publishedVersion https://hdl.handle.net/20.500.12219/3580 eng info:eu-repo/semantics/altIdentifier/doi/https://doi.org/10.36995/j.visiondefuturo.2021.26.01.001.en info:eu-repo/semantics/altIdentifier/urn/https://revistacientifica.fce.unam.edu.ar/index.php/visiondefuturo/article/view/507/694 info:eu-repo/semantics/openAccess application/pdf application/pdf 315.6 KB Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración |
| spellingShingle | Tax culture Ax Education Tributes Pirela Espina, William Alberto Influence of university education on the formation of the tax culture of the public accountant |
| title | Influence of university education on the formation of the tax culture of the public accountant |
| title_full | Influence of university education on the formation of the tax culture of the public accountant |
| title_fullStr | Influence of university education on the formation of the tax culture of the public accountant |
| title_full_unstemmed | Influence of university education on the formation of the tax culture of the public accountant |
| title_short | Influence of university education on the formation of the tax culture of the public accountant |
| title_sort | influence of university education on the formation of the tax culture of the public accountant |
| topic | Tax culture Ax Education Tributes |
| url | https://hdl.handle.net/20.500.12219/3580 |
| work_keys_str_mv | AT pirelaespinawilliamalberto influenceofuniversityeducationontheformationofthetaxcultureofthepublicaccountant |
Influence of university education on the formation of the tax culture of the public accountant