Influence of university education on the formation of the tax culture of the public accountant
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), Br...
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| Format: | Online |
| Language: | Spanish English |
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Universidad Nacional de Misiones - Facultad de Ciencias Económicas
2021
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| Online Access: | https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/507 |
| _version_ | 1824325924608278528 |
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| author | Pirela Espina, William Alberto |
| author_facet | Pirela Espina, William Alberto |
| author_sort | Pirela Espina, William Alberto |
| collection | Revista Vision de Futuro |
| description | 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. |
| format | Online |
| id | ojs-article-507 |
| institution | Facultad de Ciencias Economicas |
| language | Spanish English |
| publishDate | 2021 |
| publisher | Universidad Nacional de Misiones - Facultad de Ciencias Económicas |
| record_format | ojs |
| spelling | ojs-article-5072023-06-23T19:15:31Z Influence of university education on the formation of the tax culture of the public accountant INFLUENCIA DE LA EDUCACIÓN UNIVERSITARIA EN LA FORMACIÓN DE LA CULTURA TRIBUTARIA DEL CONTADOR PÚBLICO Influencia de la educación universitaria en la formación de la cultura tributaria del contador público Pirela Espina, William Alberto Cultura tributaria; Educación tributaria; Tributos. Tax culture; Tax education; Tributes. 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. Este trabajo tuvo como objetivo analizar la influencia de la educación universitaria en la formación de la cultura tributaria del contador público; donde la revisión bibliográfica estuvo dirigida a autores destacados en el área tales como: Matteucci (1995), Vizcaíno (2001), Robles (2002), Guaiquirima (2004), Brasvlasky (2005), Gómez (2008) y Coetzee y Oberholzer (2009), entre otros. Siendo una investigación bajo una metodología documental, un diseño bibliográfico puro, en la cual la recolección de la información se llevó a cabo a través de la técnica de observación documental. Se concluyó que la estructura curricular en la formación universitaria del contador público debe incluir programas de enseñanza orientados a fortalecer valores ciudadanos; siendo importante una relación combinada entre los órganos de la Administración Tributaria, la empresa privada y las instituciones universitarias para que de forma conjunta contribuyan con la generación de cultura tributaria en los ciudadanos. El futuro profesional tiene la oportunidad para consolidar su compromiso con el desarrollo del país, corrigiendo conductas arraigadas de evasión fiscal que se han hecho presente para escaparse de los deberes con el Estado; siendo el contador público agente multiplicador para el fortalecimiento de la cultura tributaria dentro de las organizaciones y la comunidad. Este trabajo tuvo como objetivo analizar la influencia de la educación universitaria en la formación de la cultura tributaria del contador público; donde la revisión bibliográfica estuvo dirigida a autores destacados en el área tales como: Matteucci (1995), Vizcaíno (2001), Robles (2002), Guaiquirima (2004), Brasvlasky (2005), Gómez (2008) y Coetzee y Oberholzer (2009), entre otros. Siendo una investigación bajo una metodología documental, un diseño bibliográfico puro, en la cual la recolección de la información se llevó a cabo a través de la técnica de observación documental. Se concluyó que la estructura curricular en la formación universitaria del contador público debe incluir programas de enseñanza orientados a fortalecer valores ciudadanos; siendo importante una relación combinada entre los órganos de la Administración Tributaria, la empresa privada y las instituciones universitarias para que de forma conjunta contribuyan con la generación de cultura tributaria en los ciudadanos. El futuro profesional tiene la oportunidad para consolidar su compromiso con el desarrollo del país, corrigiendo conductas arraigadas de evasión fiscal que se han hecho presente para escaparse de los deberes con el Estado; siendo el contador público agente multiplicador para el fortalecimiento de la cultura tributaria dentro de las organizaciones y la comunidad. Universidad Nacional de Misiones - Facultad de Ciencias Económicas 2021-12-08 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/pdf text/html text/html application/zip application/zip text/xml text/xml https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/507 Scientific Journal Visión de Futuro; Vol. 26 No. 1 (2022): January / June Visión de Futuro; Vol. 26 No. 1 (2022): Enero / Junio Revista Científica Visión de Futuro; Vol. 26 Núm. 1 (2022): Enero / Junio 1668-8708 1669-7634 spa eng https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/507/693 https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/507/694 https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/507/705 https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/507/706 https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/507/717 https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/507/718 https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/507/719 https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/507/720 Derechos de autor 2021 William Alberto Pirela Espina https://creativecommons.org/licenses/by-nc/2.5/ar/ |
| spellingShingle | Cultura tributaria; Educación tributaria; Tributos. Tax culture; Tax 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_alt | INFLUENCIA DE LA EDUCACIÓN UNIVERSITARIA EN LA FORMACIÓN DE LA CULTURA TRIBUTARIA DEL CONTADOR PÚBLICO Influencia de la educación universitaria en la formación de la cultura tributaria del contador público |
| 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 | Cultura tributaria; Educación tributaria; Tributos. Tax culture; Tax education; Tributes. |
| topic_facet | Cultura tributaria; Educación tributaria; Tributos. Tax culture; Tax education; Tributes. |
| url | https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/507 |
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